US lawFederal (United States)RegulationsTitle 47 CFR — TelecommunicationChapter I — FEDERAL COMMUNICATIONS COMMISSIONPart 32 — UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIESSubpart E — Instructions for Expense Accounts32.662247 C.F.R. § 32.6622Number services.Last amended: 2016Year: 2026Length: 29 wordsOfficial source Cite as 47 C.F.R. § 32.6622 (2026)This account shall include costs incurred in providing customer number and classified listings. This includes preparing or purchasing, compiling, and disseminating those listings through directory assistance or other means.Previous47 C.F.R. § 32.6621Next47 C.F.R. § 32.6623