Goto Section: 32.2690 | 32.3100 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.3000 Instructions for balance sheet accounts—depreciation and
(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).)
(2) Subsidiary records shall be maintained for Accounts 2005, 2682,
2690, 3400 in accordance with § 32.2000(h)(4).
(b) Depreciation and amortization accounts to be maintained by
telephone companies, as indicated.
Depreciation and amortization:
Accumulated depreciation 3100
Accumulated depreciation—Held for future telecommunications use 3200
Accumulated depreciation—Nonoperating 3300
Accumulated depreciation—Tangible 3400
[ 82 FR 20841 , May 4, 2017]
Goto Section: 32.2690 | 32.3100
Goto Year: 2020 |
CiteFind - See documents on FCC website that
cite this rule
Want to support this service?
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.
Helping make public information public