47 CFR 36.352 - Other property plant and equipment expenses

Regulations last checked for updates: Mar 10, 2026

Title 47 - Telecommunication last revised: Feb 26, 2026

View all text of Subpart D [§ 36.301 - § 36.421]

§ 36.352 - Other property plant and equipment expenses—Account 6510.

(a) This account is used to record the expenses associated with (1) property held for future telecommunications use and (2) the provisioning of material and supplies.

(b) The expenses in this account are apportioned among the operations based on the separation of Account 2001—Telecommunications Plant in Service.

authority: 47 U.S.C. 151,152,154,201,205,220,221,254,303,403,410,and

source: 52 FR 17229, May 6, 1987, unless otherwise noted.

cite as: 47 CFR 36.352