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Code of Federal Regulations Title 47. Telecommunication § 47.32.3000 Instructions for balance sheet accounts—depreciation and amortization

Current as of January 02, 2025 | Updated by Findlaw Staff

(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.

Account title

Depreciation and amortization:

Accumulated depreciation

3100

Accumulated depreciation—Held for future telecommunications use

3200

Accumulated depreciation—Nonoperating

3300

Accumulated depreciation—Tangible

3400
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Cite this article: FindLaw.com - Code of Federal Regulations Title 47. Telecommunication § 47.32.3000 Instructions for balance sheet accounts—depreciation and amortization - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-47-telecommunication/cfr-sect-47-32-3000/

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