Amortization expense—other.

(a) This account shall include only the amortization of costs included in Account 2005, Telecommunications plant adjustment. (b) This account shall also include lump-sum write offs of amounts of plant acquisition adjustment as provided for in § 32.2005(b)(3) of subpart C. (c) Subsidiary records shall be maintained so as to show the character of the amounts contained in this account. [69 FR 44607, July 27, 2004]