47 CFR § 32.6561 - Depreciation expense—telecommunications plant in service.

---
identifier: "/us/cfr/t47/s32.6561"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.6561 - Depreciation expense—telecommunications plant in service."
title_number: 47
title_name: "Telecommunication"
section_number: "32.6561"
section_name: "Depreciation expense—telecommunications plant in service."
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"
---


# 32.6561 Depreciation expense—telecommunications plant in service.

This account shall include the depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive.

[69 FR 44607, July 27, 2004]