§ 32.6232   Circuit equipment expense.

   (a) This account shall include expenses associated with circuit equipment.
   Circuit equipment expenses shall be maintained in the following subaccounts:
   6232.1 Electronic, 6232.2 Optical.

   (b) This subaccount 6232.1 Electronic shall include expenses associated with
   electronic circuit equipment.

   (c) This subaccount 6232.2 Optical shall include expenses associated with
   optical circuit equipment.

   [ 67 FR 5695 , Feb. 6, 2002]

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