US lawFederal (United States)RegulationsTitle 47 CFR — TelecommunicationChapter I — FEDERAL COMMUNICATIONS COMMISSIONPart 32 — UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIESSubpart E — Instructions for Expense Accounts32.641147 C.F.R. § 32.6411Poles expense.Last amended: 2016Year: 2026Length: 8 wordsOfficial source Cite as 47 C.F.R. § 32.6411 (2026)This account shall include expenses associated with poles.Previous47 C.F.R. § 32.6410Next47 C.F.R. § 32.6421