Goto Section: 32.3200 | 32.3400 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.3300 Accumulated depreciation—nonoperating.
(a) This account shall include the accumulated amortization and
depreciation associated with the investment contained in Account 2006,
(b) This account shall be credited with amortization and depreciation
amounts concurrently charged to Account 7300, Nonoperating income and
(c) When nonoperating plant not previously used in telecommunications
service is disposed of, this account shall be charged with the amount
previously credited hereto with respect to such property and the book
cost of the property so retired less the amount chargeable to this
account and less the value of the salvage recovered or the proceeds
from the sale of the property shall be included in Account 7300,
Nonoperating income and expense. In case the property had been used in
telecommunications service previous to its inclusion in Account 2006,
Nonoperating Plant, the amount accrued for depreciation thereon after
its retirement from telecommunications service shall be charged to this
account and credited to Account 3100, Accumulated depreciation, and the
accounting for its retirement from Account 2006 shall be in accordance
with that applicable to telecommunications plant retired.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 59 FR 46930 , Sept. 13, 1994;
67 FR 5688 , Feb. 6, 2002]
Goto Section: 32.3200 | 32.3400
Goto Year: 2020 |
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