Goto Section: 32.3000 | 32.3200 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.3100 Accumulated depreciation.
(a) This account shall include the accumulated depreciation associated
with the investment contained in Account 2001, Telecommunications Plant
(b) This account shall be credited with depreciation amounts
concurrently charged to Account 6561, Depreciation
expense—telecommunications plant in service. (Note also Account 3300,
(c) At the time of retirement of depreciable operating
telecommunications plant, this account shall be charged with the
original cost of the property retired plus the cost of removal and
credited with the salvage value and any insurance proceeds recovered.
(d) This account shall be credited with amounts charged to Account
1438, Deferred maintenance, retirements, and other deferred charges, as
provided in § 32.2000(g)(4) of this subpart. This account shall be
credited with amounts charged to Account 6561 with respect to other
than relatively minor losses in service values suffered through
terminations of service when charges for such terminations are made to
recover the losses.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 67 FR 5687 , Feb. 6, 2002; 69 FR 53649 , Sept. 2, 2004]
Goto Section: 32.3000 | 32.3200
Goto Year: 2020 |
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