US lawFederal (United States)RegulationsTitle 47 CFR — TelecommunicationChapter I — FEDERAL COMMUNICATIONS COMMISSIONPart 32 — UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIESSubpart E — Instructions for Expense Accounts32.644147 C.F.R. § 32.6441Conduit systems expense.Last amended: 2016Year: 2026Length: 9 wordsOfficial source Cite as 47 C.F.R. § 32.6441 (2026)This account shall include expenses associated with conduit systems.Previous47 C.F.R. § 32.6431Next47 C.F.R. § 32.6510