§  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).)

   (2) Subsidiary records shall be maintained for Accounts 2005, 2682,
   2690, 3400 in accordance with § 32.2000(h)(4).

   (b) Depreciation and amortization accounts to be maintained by
   telephone companies, as indicated.
                            Account title
   Depreciation and amortization:
   Accumulated depreciation                                         3100
   Accumulated depreciation--Held for future telecommunications use 3200
   Accumulated depreciation--Nonoperating                           3300
   Accumulated depreciation--Tangible                               3400

   [ 82 FR 20841 , May 4, 2017]