SUBPART E—Instructions for Expense Accounts (§32.5999 to §32.6790)
- 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.