47 CFR § 32.6113 - Aircraft expense.

---
identifier: "/us/cfr/t47/s32.6113"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.6113 - Aircraft expense."
title_number: 47
title_name: "Telecommunication"
section_number: "32.6113"
section_name: "Aircraft expense."
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: "2026-03-24"
last_updated: "2026-03-24"
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"
---


# 32.6113 Aircraft expense.

(a) This account shall include such costs as aircraft fuel, flight crews, mechanics and ground crews, licenses and inspection fees, washing, repainting, and minor accessories.

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

[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5695, Feb. 6, 2002]