Goto Section: 32.3200 | 32.3400 | Table of Contents

FCC 32.3300
Revised as of October 1, 2020
Goto Year:2019 | 2021
  §  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]

   


Goto Section: 32.3200 | 32.3400

Goto Year: 2019 | 2021
CiteFind - See documents on FCC website that cite this rule

Want to support this service?
Thanks!

Report errors in this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public