• § 32.5999 - General.

• § 32.6110 - Network support expenses.

• § 32.6112 - Motor vehicle expense.

• § 32.6113 - Aircraft expense.

• § 32.6114 - Tools and other work equipment expense.

• § 32.6120 - General support expenses.

• § 32.6121 - Land and building expense.

• § 32.6122 - Furniture and artworks expense.

• § 32.6123 - Office equipment expense.

• § 32.6124 - General purpose computers expense.

• § 32.6210 - Central office switching expenses.

• § 32.6211 - Non-digital switching expense.

• § 32.6212 - Digital electronic switching expense.

• § 32.6220 - Operator systems expense.

• § 32.6230 - Central office transmission expense.

• § 32.6231 - Radio systems expense.

• § 32.6232 - Circuit equipment expense.

• § 32.6310 - Information origination/termination expenses.

• § 32.6311 - Station apparatus expense.

• § 32.6341 - Large private branch exchange expense.

• § 32.6351 - Public telephone terminal equipment expense.

• § 32.6362 - Other terminal equipment expense.

• § 32.6410 - Cable and wire facilities expenses.

• § 32.6411 - Poles expense.

• § 32.6421 - Aerial cable expense.

• § 32.6422 - Underground cable expense.

• § 32.6423 - Buried cable expense.

• § 32.6424 - Submarine and deep sea cable expense.

• § 32.6426 - Intrabuilding network cable expense.

• § 32.6431 - Aerial wire expense.

• § 32.6441 - Conduit systems expense.

• § 32.6510 - Other property, plant and equipment expenses.

• § 32.6511 - Property held for future telecommunications use expense.

• § 32.6512 - Provisioning expense.

• § 32.6530 - Network operations expense.

• § 32.6531 - Power expense.

• § 32.6532 - Network administration expense.

• § 32.6533 - Testing expense.

• § 32.6534 - Plant operations administration expense.

• § 32.6535 - Engineering expense.

• § 32.6540 - Access expense.

• § 32.6560 - Depreciation and amortization expenses.

• § 32.6561 - Depreciation expense—telecommunications plant in service.

• § 32.6562 - Depreciation expense—property held for future telecommunications use.

• § 32.6563 - Amortization expense—tangible.

• § 32.6564 - Amortization expense—intangible.

• § 32.6565 - Amortization expense—other.

• § 32.6610 - Marketing.

• § 32.6611 - Product management and sales.

• § 32.6613 - Product advertising.

• § 32.6620 - Services.

• § 32.6621 - Call completion services.

• § 32.6622 - Number services.

• § 32.6623 - Customer services.

• § 32.6720 - General and administrative.

• § 32.6790 - Provision for uncollectible notes receivable.