Goto Section: 32.2002 | 32.2005 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.2003 Telecommunications plant under construction.
(a) This account shall include the original cost of construction
projects (note also § 32.2000(c)) of this part and the cost of software
development projects that are not yet ready for their intended use.
(b) There may be charged directly to the appropriate plant accounts the
cost of any construction project which is estimated to be completed and
ready for service within two months from the date on which the project
was begun. There may also be charged directly to the plant accounts the
cost of any construction project for which the gross additions to plant
are estimated to amount to less than $100,000.
(c) If a construction project has been suspended for six months or
more, the cost of the project included in this account may remain in
this account so long as the carrier excludes the original cost and
associated depreciation from its ratebase and ratemaking considerations
and reports those amounts in reports filed with the Commission pursuant
to § § 43.21(e)(1) and 43.21(e)(2) of this chapter. If a project is
abandoned, the cost included in this account shall be charged to
Account 7300, Nonoperating income and expense.
(d) When any telecommunications plant, the cost of which has been
included in this account, is completed ready for service, the cost
thereof shall be credited to this account and charged to the
appropriate telecommunications plant or other accounts.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 60 FR 12138 , Mar. 6, 1995; 64 FR 50007 , Sept. 15, 1999; 65 FR 16335 , Mar. 28, 2000; 67 FR 5685 , Feb.
Goto Section: 32.2002 | 32.2005
Goto Year: 2020 |
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