Instructions for Expense Accounts | Midpage

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Code of Federal Regulations

Subpart E

Instructions for Expense Accounts

32.5999General.32.6110Network support expenses.32.6112Motor vehicle expense.32.6113Aircraft expense.32.6114Tools and other work equipment expense.32.6120General support expenses.32.6121Land and building expense.32.6122Furniture and artworks expense.32.6123Office equipment expense.32.6124General purpose computers expense.32.6210Central office switching expenses.32.6211Non-digital switching expense.32.6212Digital electronic switching expense.32.6220Operator systems expense.32.6230Central office transmission expense.32.6231Radio systems expense.32.6232Circuit equipment expense.32.6310Information origination/termination expenses.32.6311Station apparatus expense.32.6341Large private branch exchange expense.32.6351Public telephone terminal equipment expense.32.6362Other terminal equipment expense.32.6410Cable and wire facilities expenses.32.6411Poles expense.32.6421Aerial cable expense.32.6422Underground cable expense.32.6423Buried cable expense.32.6424Submarine and deep sea cable expense.32.6426Intrabuilding network cable expense.32.6431Aerial wire expense.32.6441Conduit systems expense.32.6510Other property, plant and equipment expenses.32.6511Property held for future telecommunications use expense.32.6512Provisioning expense.32.6530Network operations expense.32.6531Power expense.32.6532Network administration expense.32.6533Testing expense.32.6534Plant operations administration expense.32.6535Engineering expense.32.6540Access expense.32.6560Depreciation and amortization expenses.32.6561Depreciation expense—telecommunications plant in service.32.6562Depreciation expense—property held for future telecommunications use.32.6563Amortization expense—tangible.32.6564Amortization expense—intangible.32.6565Amortization expense—other.32.6610Marketing.32.6611Product management and sales.32.6613Product advertising.32.6620Services.32.6621Call completion services.32.6622Number services.32.6623Customer services.32.6720General and administrative.32.6790Provision for uncollectible notes receivable.