CFR > Title 47 - Telecommunication > CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION > SUBCHAPTER B—COMMON CARRIER SERVICES (Parts 20–69) > PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES > SUBPART E—Instructions for Expense Accounts (§32.5999 to §32.6790) > 32.6422—Underground cable expense.

32.6422—Underground cable expense.

(a) This account shall include expenses associated with underground cable.
(b) Subsidiary record categories shall be maintained as provided in § 32.2422(a) of subpart C.