# Uniform System of Accounts for Telecommunications Companies; Correction
> **Federal Communications Commission** · Correcting amendments. · Published 2004-07-27 · Effective 2004-07-27 · 69 FR 44607
## Document
- **Document number:** 04-17077
- **Category:** other
- **Federal Register citation:** 69 FR 44607
- **CFR reference:** 47 CFR 32
- **Publication date:** 2004-07-27
- **Effective date:** 2004-07-27
- **FCC docket:** CC Docket Nos. 00-199, 97-212, 80-286, 99-301, WC Docket No. 02-269
## Abstract

This document contains corrections to the final regulations (CC Docket No. 00-199) that were published in the Federal Register of Wednesday, February 6, 2002 (67 FR 5670, Feb. 6, 2002), the Federal Register of Wednesday, April 24, 2002 (67 FR 20052, Apr. 24, 2002), the Federal Register of Wednesday, December 18, 2002 (67 FR 77432, Dec. 18, 2002), the Federal Register of Monday, June 30, 2003 (68 FR 38641, June 30, 2003), and the Federal Register of Wednesday, December 31, 2003 (68 FR 75455, Dec. 31, 2003). This document corrects the regulations regarding instructions for directory revenue (47 CFR 32.5230), depreciation and amortization expenses (47 CFR 32.6560), depreciation expense--telecommunications plant in service (47 CFR 32.6561), amortization expense--tangible (47 CFR 32.6563), amortization expense-- intangible (47 CFR 32.6564), amortization expense--other (47 CFR 32.6565), call completion services (47 CFR 32.6621), number services (47 CFR 32.6622), and customer services (47 CFR 32.6623).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/07/27/04-17077/uniform-system-of-accounts-for-telecommunications-companies-correction)
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