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