Goto Section: 32.2690 | 32.3100 | Table of Contents
FCC 32.3000
Revised as of October 1, 2008
Goto Year:2007 |
2009
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]
Goto Section: 32.2690 | 32.3100
Goto Year: 2007 |
2009
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