Code of Federal Regulations · Section
§ 32.6422 — Underground Cable Expense
47 C.F.R. § 32.6422
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(a) This account shall include expenses associated with underground cable.
(b) Subsidiary record categories shall be maintained as provided in § 32.2422(a) of subpart C.
Authorizing Statute
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Reports by carriers; contents and requirements generally47 U.S.C. § 219