Goto Section: 32.2001 | 32.2003 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.2002 Property held for future telecommunications use.
(a) This account shall include the original cost of property owned and
held for no longer than two years under a definite plan for use in
telecommunications service. If at the end of two years the property is
not in service, the original cost of the property may remain in this
account so long as the carrier excludes the original cost and
associated depreciation from its ratebase and ratemaking considerations
and report those amounts in reports filed with the Commission pursuant
to 43.21(e)(1) and 43.21(e)(2) of this chapter.
(b) Subsidiary records shall be maintained to show the character of the
amounts carried in this account.
[ 65 FR 16334 , Mar. 28, 2000]
Goto Section: 32.2001 | 32.2003
Goto Year: 2020 |
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