Section 32.6565 - 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