Instructions for Expense Accounts

  1. Law
  2. CFR 47
  3. Telecommunication
  4. Federal Communications Commission
  5. Common Carrier Services
  6. Uniform System of Accounts for Telecommunications Companies
  7. Instructions for Expense Accounts

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Section
32.5999

General.

Section
32.6110

Network support expenses.

Section
32.6112

Motor vehicle expense.

Section
32.6113

Aircraft expense.

Section
32.6114

Tools and other work equipment expense.

Section
32.6120

General support expenses.

Section
32.6121

Land and building expense.

Section
32.6122

Furniture and artworks expense.

Section
32.6123

Office equipment expense.

Section
32.6124

General purpose computers expense.

Section
32.6210

Central office switching expenses.

Section
32.6211

Non-digital switching expense.

Section
32.6212

Digital electronic switching expense.

Section
32.6220

Operator systems expense.

Section
32.6230

Central office transmission expense.

Section
32.6231

Radio systems expense.

Section
32.6232

Circuit equipment expense.

Section
32.6310

Information origination/termination expenses.

Section
32.6311

Station apparatus expense.

Section
32.6341

Large private branch exchange expense.

Section
32.6351

Public telephone terminal equipment expense.

Section
32.6362

Other terminal equipment expense.

Section
32.6410

Cable and wire facilities expenses.

Section
32.6411

Poles expense.

Section
32.6421

Aerial cable expense.

Section
32.6422

Underground cable expense.

Section
32.6423

Buried cable expense.

Section
32.6424

Submarine and deep sea cable expense.

Section
32.6426

Intrabuilding network cable expense.

Section
32.6431

Aerial wire expense.

Section
32.6441

Conduit systems expense.

Section
32.6510

Other property, plant and equipment expenses.

Section
32.6511

Property held for future telecommunications use expense.

Section
32.6512

Provisioning expense.

Section
32.6530

Network operations expense.

Section
32.6531

Power expense.

Section
32.6532

Network administration expense.

Section
32.6533

Testing expense.

Section
32.6534

Plant operations administration expense.

Section
32.6535

Engineering expense.

Section
32.6540

Access expense.

Section
32.6560

Depreciation and amortization expenses.

Section
32.6561

Depreciation expense - telecommunications plant in service.

Section
32.6562

Depreciation expense - property held for future telecommunications use.

Section
32.6563

Amortization expense - tangible.

Section
32.6564

Amortization expense - intangible.

Section
32.6565

Amortization expense - other.

Section
32.6610

Marketing.

Section
32.6611

Product management and sales.

Section
32.6613

Product advertising.

Section
32.6620

Services.

Section
32.6621

Call completion services.

Section
32.6622

Number services.

Section
32.6623

Customer services.

Section
32.6720

General and administrative.

Section
32.6790

Provision for uncollectible notes receivable.