US lawFederal (United States)RegulationsTitle 47 CFR — TelecommunicationChapter I — FEDERAL COMMUNICATIONS COMMISSIONPart 32 — UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIESSubpart E — Instructions for Expense Accounts32.635147 C.F.R. § 32.6351Public telephone terminal equipment expense.Last amended: 2016Year: 2026Length: 11 wordsOfficial source Cite as 47 C.F.R. § 32.6351 (2026)This account shall include expenses associated with public telephone terminal equipment.Previous47 C.F.R. § 32.6341Next47 C.F.R. § 32.6362