47 CFR § 32.6110 - Network support expenses.

---
identifier: "/us/cfr/t47/s32.6110"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.6110 - Network support expenses."
title_number: 47
title_name: "Telecommunication"
section_number: "32.6110"
section_name: "Network support expenses."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "32"
part_name: "UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 219, 220 as amended, unless otherwise noted."
regulatory_source: "51 FR 43499, Dec. 2, 1986, unless otherwise noted."
cfr_part: "32"
---


# 32.6110 Network support expenses.

(a) Companies shall use this account for expenses of the type and character detailed in Accounts 6112 through 6114.

(b) Credits shall be made to this account by companies for amounts transferred to Construction and/or other Plant Specific Operations Expense accounts. These amounts shall be computed on the basis of direct labor hours.

[82 FR 20842, May 4, 2017]