Goto Section: 32.2690 | 32.3100 | Table of Contents

FCC 32.3000
Revised as of October 1, 2014
Goto Year:2013 | 2015
§ 32.3000   Instructions for balance sheet accounts--Depreciation and
amortization.

   (a) Depreciation and Amortization Subsidiary Records:

   (1) Subsidiary record categories shall be maintained for each class of
   depreciable telecommunications plant in Account 3100 for which there is
   a prescribed depreciation rate. (See also § 32.2000(g)(1)(iii) of this
   subpart.)

   (2) Subsidiary records shall be maintained for Accounts 2005, 2682,
   2690, and 3410 in accordance with § 32.2000(h)(4).

   (b) Depreciation and Amortization Accounts to be Maintained by Class A
   and Class B telephone companies, as indicated.
   Account title Class A
   account Class B
   account
   Depreciation and amortization:
   Accumulated depreciation 3100 3100
   Accumulated depreciation--Held for future telecommunications use 3200
   3200
   Accumulated depreciation--Nonoperating 3300 3300
   Accumulated depreciation--Tangible 3400
   Accumulated depreciation--Capitalized leases 3410

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  59 FR 46930 , Sept. 13, 1994;
    67 FR 5687 , Feb. 6, 2002;  69 FR 53649 , Sept. 2, 2004]

   return arrow Back to Top


Goto Section: 32.2690 | 32.3100

Goto Year: 2013 | 2015
CiteFind - See documents on FCC website that cite this rule

Want to support this service?
Thanks!

Report errors in this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public