Goto Section: 32.2002 | 32.2005 | Table of Contents
FCC 32.2003
Revised as of October 1, 2008
Goto Year:2007 |
2009
Sec. 32.2003 Telecommunications plant under construction.
(a) This account shall include the original cost of construction projects
(note also Sec. 32.2000(c)) of this part and the cost of software development
projects that are not yet ready for their intended use.
(b) There may be charged directly to the appropriate plant accounts the cost
of any construction project which is estimated to be completed and ready for
service within two months from the date on which the project was begun.
There may also be charged directly to the plant accounts the cost of any
construction project for which the gross additions to plant are estimated to
amount to less than $100,000.
(c) If a construction project has been suspended for six months or more, the
cost of the project included in this account may remain in this account so
long as the carrier excludes the original cost and associated depreciation
from its ratebase and ratemaking considerations and reports those amounts in
reports filed with the Commission pursuant to Sec. Sec. 43.21(e)(1) and 43.21(e)(2)
of this chapter. If a project is abandoned, the cost included in this
account shall be charged to Account 7300, Nonoperating income and expense.
(d) When any telecommunications plant, the cost of which has been included
in this account, is completed ready for service, the cost thereof shall be
credited to this account and charged to the appropriate telecommunications
plant or other accounts.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 60 FR 12138 , Mar. 6, 1995; 64 FR 50007 , Sept. 15, 1999; 65 FR 16335 , Mar. 28, 2000; 67 FR 5685 , Feb. 6, 2002]
Goto Section: 32.2002 | 32.2005
Goto Year: 2007 |
2009
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