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Cable Television subscriptions are typically classified as an operating expense in accounting. They fall under the category of utilities or communication expenses on the income statement, as they are necessary for business operations, especially for companies in the media or hospitality sectors. If the service is considered a long-term asset, such as in cases where a business invests in a cable system, it may be capitalized and depreciated over time. Proper classification ensures accurate financial reporting and helps in analyzing operational costs.

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