Goto Section: 32.2690 | 32.3100 | Table of Contents
FCC 32.3000
Revised as of December 4, 2012
Goto Year:2011 |
2013
§ 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]
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Goto Section: 32.2690 | 32.3100
Goto Year: 2011 |
2013
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