Sec.  32.3000   Instructions for balance sheet accounts—Depreciation and
amortization.

   (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  Sec. 32.2000(g)(1)(iii) of this
   subpart.)

   (2) Subsidiary records shall be maintained for Accounts 2005, 2682, 2690,
   and 3410 in accordance with  Sec. 32.2000(h)(4).

   (b) Depreciation and Amortization Accounts to be Maintained by Class A and
   Class B telephone companies, as indicated.
   Account title Class A
   account Class B
   account
   Depreciation and amortization:
   Accumulated depreciation 3100 3100
   Accumulated depreciation—Held for future telecommunications use 3200 3200
   Accumulated depreciation—Nonoperating 3300 3300
   Accumulated depreciation—Tangible 3400
   Accumulated depreciation—Capitalized leases 3410

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  59 FR 46930 , Sept. 13, 1994;  67 FR 5687 , Feb. 6, 2002;  69 FR 53649 , Sept. 2, 2004]