US lawFederal (United States)RegulationsTitle 47 CFR — TelecommunicationChapter I — FEDERAL COMMUNICATIONS COMMISSIONPart 32 — UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIESSubpart E — Instructions for Expense Accounts32.621047 C.F.R. § 32.6210Central office switching expenses.Last amended: 2016Year: 2026Length: 31 wordsOfficial source Cite as 47 C.F.R. § 32.6210 (2026)Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6211 through 6212. [67 FR 5695, Feb. 6, 2002]Previous47 C.F.R. § 32.6124Next47 C.F.R. § 32.6211