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Code of Federal Regulations Title 47. Telecommunication § 47.36.361 Depreciation and amortization expenses—Account 6560

Current as of January 02, 2025 | Updated by Findlaw Staff

(a) This account includes the depreciation expenses for telecommunications plant in service and for property held for future telecommunications use. It also includes the amortization expense for tangible and intangible asserts.

(b) Expenses recorded in this account shall be separated on the basis of the separation of the associated primary Plant Accounts or related categories.

 1

 The Commission has determined that the same jurisdictional separations used in the contiguous states are to be used for Alaska, Hawaii, Puerto Rico and the Virgin Islands. Integration of Rates and Services, Docket No. 21263, 87 FCC 2nd 18 (1981);  Integration of Rates and Services, Docket No. 21264, 72 FCC 2nd 699 (1979).

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Cite this article: FindLaw.com - Code of Federal Regulations Title 47. Telecommunication § 47.36.361 Depreciation and amortization expenses—Account 6560 - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-47-telecommunication/cfr-sect-47-36-361/

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