Account 6560, depreciation and amortization expenses, includes the depreciation expense for telecommunications plant in service and for property held for future telecommunications use. It also includes the amortization expense for tangible and intangible assets.

Expenses recorded in this account are separated based on the separation of the associated primary plant accounts or related categories.

Cross-References: Depreciation and amortization expenses, 47 C.F.R. § 32.6550 (1991); Depreciation and amortization expenses - account 6560, 47 C.F.R. § 36.361(a)(b) (1991).

Source: 19 SDR 111, effective January 31, 1993.

General Authority: SDCL 49-1-11 , 49-31-5 , 49-31-18 .

Law Implemented: SDCL 49-31-18 .