47 CFR 36.361 - Depreciation and amortization expenses

Regulations last checked for updates: Nov 21, 2025

Title 47 - Telecommunication last revised: Oct 03, 2025

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

§ 36.361 - Depreciation and amortization expenses—Account 6560.

(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.

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 36.361