Goto Section: 32.3000 | 32.3200 | Table of Contents
FCC 32.3100
Revised as of October 1, 2010
Goto Year:2009 |
2011
§ 32.3100 Accumulated depreciation.
(a) This account shall include the accumulated depreciation associated
with the investment contained in Account 2001, Telecommunications Plant
in Service.
(b) This account shall be credited with depreciation amounts
concurrently charged to Account 6561, Depreciation
expense--telecommunications plant in service. (Note also Account 3300,
Accumulated depreciation--nonoperating.)
(c) At the time of retirement of depreciable operating
telecommunications plant, this account shall be charged with the
original cost of the property retired plus the cost of removal and
credited with the salvage value and any insurance proceeds recovered.
(d) This account shall be credited with amounts charged to Account
1438, Deferred maintenance, retirements, and other deferred charges, as
provided in § 32.2000(g)(4) of this subpart. This account shall be
credited with amounts charged to Account 6561 with respect to other
than relatively minor losses in service values suffered through
terminations of service when charges for such terminations are made to
recover the losses.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 67 FR 5687 , Feb. 6, 2002; 69 FR 53649 , Sept. 2, 2004]
Goto Section: 32.3000 | 32.3200
Goto Year: 2009 |
2011
CiteFind - See documents on FCC website that
cite this rule
Want to support this service?
Thanks!
Report errors in
this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please
help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public