Goto Section: 32.3200 | 32.3400 | Table of Contents
FCC 32.3300
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 32.3300 Accumulated depreciation—nonoperating.
(a) This account shall include the accumulated amortization and depreciation
associated with the investment contained in Account 2006, Nonoperating
Plant.
(b) This account shall be credited with amortization and depreciation
amounts concurrently charged to Account 7300, Nonoperating income and
expense.
(c) When nonoperating plant not previously used in telecommunications
service is disposed of, this account shall be charged with the amount
previously credited hereto with respect to such property and the book cost
of the property so retired less the amount chargeable to this account and
less the value of the salvage recovered or the proceeds from the sale of the
property shall be included in Account 7300, Nonoperating income and expense.
In case the property had been used in telecommunications service previous to
its inclusion in Account 2006, Nonoperating Plant, the amount accrued for
depreciation thereon after its retirement from telecommunications service
shall be charged to this account and credited to Account 3100, Accumulated
depreciation, and the accounting for its retirement from Account 2006 shall
be in accordance with that applicable to telecommunications plant retired.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 59 FR 46930 , Sept. 13, 1994; 67 FR 5688 , Feb. 6, 2002]
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Goto Section: 32.3200 | 32.3400
Goto Year: 2014 |
2016
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