47 CFR § 32.6232 Uniform System of Accounts for Telecommunications Companies

§ 32.6232 Circuit equipment expense.

Current through Oct 13, 2026 · Read all of Part 32

(a) This account shall include expenses associated with circuit equipment. Circuit equipment expenses shall be maintained in the following subaccounts: 6232.1 Electronic, 6232.2 Optical.

(b) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment.

(c) This subaccount 6232.2 Optical shall include expenses associated with optical circuit equipment.

[67 FR 5695, Feb. 6, 2002]

← § 32.6231 Radio systems expense.§ 32.6310 Information origination/termination expenses. →