Subpart E. Subpart E—Instructions for Expense Accounts

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