§ 32.3200   Accumulated depreciation—held for future telecommunications use.

   (a) This account shall include the accumulated depreciation associated
   with the investment contained in Account 2002, Property Held for Future
   Telecommunications Use.

   (b) This account shall be credited with amounts concurrently charged to
   Account 6562, Depreciation expense—property held for future
   telecommunications use.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  67 FR 5688 , Feb. 6, 2002;  69 FR 53649 , Sept. 2, 2004]

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