47 CFR § 32.6540 - Access expense.

---
identifier: "/us/cfr/t47/s32.6540"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.6540 - Access expense."
title_number: 47
title_name: "Telecommunication"
section_number: "32.6540"
section_name: "Access 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: "2026-04-05"
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"
---


# 32.6540 Access expense.

(a) This account shall include amounts paid by interexchange carriers or other exchange carriers to another exchange carrier for the provision of carrier's carrier access.

(b) Subsidiary record categories shall be maintained in order that the entity may separately report interstate and intrastate carrier's carrier expense. Such subsidiary record categories shall be reported as required by part 43 of this Commission's Rules and Regulations.

[52 FR 43917, Nov. 17, 1987]