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

   (2) Subsidiary records shall be maintained for Accounts 2005, 2682,
   2690, and 3410 in accordance with § 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]