FCC Web Documents citing 32.3000

as compiled by hallikainen.com/FccRules on 2012 07 01

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.txt
  • Manual for the Separation of Regulated and Nonregulated Costs, AAD 94-6, Memorandum Opinion and Order, 10 FCC Rcd 16, 17, ¶ 9 (1994). See 47 C.F.R. § 32.4999(l); Joint Cost Order, 2 FCC Rcd at 1308, ¶ 78. 47 C.F.R. § 64.903(a). See Joint Cost Order, 2 FCC Rcd at 1328, ¶ 233. 47 C.F.R. § 32.2000(a)(4). 47 C.F.R. § 32.3000(a)(4). The general purpose support asset accounts are: Account 2110, Land; Account 2112, Motor vehicles; Account 2113, Aircraft; Account 2114, Tools and other work equipment; Account 2121, Buildings; Account 2122, Furniture; Account 2123, Office equipment; and Account 2124, General purpose computers. Section 32.2000(a)(4) applies to all but the Land and Building accounts. The limit was raised from $25 to $50 in
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • premises wiring. 32.2341 Large private branch exchanges. 32.2351 Public telephone terminal equipment 32.2362 Other terminal equipment 32.2410 Cable and wire facilities. 32.2411 Poles. 32.2421 Aerial cable. 32.2422 Underground cable. 32.2423 Buried cable. 32.2424 Submarine and deep sea cable. 32.2426 Intrabuilding network cable. 32.2431 Aerial wire. 32.2441 Conduit systems. 32.2680 Amortizable tangible assets. 32.2681 Capital leases. 32.2682 Leasehold improvements. 32.2690 Intangibles. 32.3000 Instructions for balance sheet accounts-Depreciation and amortization. 32.3100 Accumulated depreciation. 32.3200 Accumulated depreciation--held for future telecommunications use. 32.3300 Accumulated depreciation nonoperating. 32.3410 Accumulated amortization-capitalized leases. 32.3999 Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.4000 Current accounts and notes payable. 32.4040 Customers' deposits. 32.4070 Income taxes-accrued. 32.4080 Other taxes-accrued. 32.4100 Net current deferred operating income taxes. 32.4110 Net current deferred
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.txt
  • premises wiring. 32.2341 Large private branch exchanges. 32.2351 Public telephone terminal equipment. 32.2362 Other terminal equipment. 32.2410 Cable and wire facilities. 32.2411 Poles. 32.2421 Aerial cable. 32.2422 Underground cable. 32.2423 Buried cable. 32.2424 Submarine and deep sea cable. 32.2426 Intrabuilding network cable. 32.2431 Aerial wire. 32.2441 Conduit systems. 32.2680 Amortizable tangible assets. 32.2681 Capital leases. 32.2682 Leasehold improvements. 32.2690 Intangibles. 32.3000 Instructions for balance sheet accounts-Depreciation and amortization. 32.3100 Accumulated depreciation. 32.3200 Accumulated depreciation-held for future telecommunications use. 32.3300 Accumulated depreciation nonoperating. 32.3400 Accumulated amortization-tangible. 32.3410 Accumulated amortization-capitalized leases. 32.3999 Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.4000 Current accounts and notes payable. 32.4040 Customers' deposits. 32.4070 Income taxes-accrued. 32.4080 Other taxes-accrued. 32.4100 Net current deferred operating income taxes. 32.4110
• http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.doc http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.txt
  • Manual for the Separation of Regulated and Nonregulated Costs, AAD 94-6, Memorandum Opinion and Order, 10 FCC Rcd 16, 17, ¶ 9 (1994). See 47 C.F.R. § 32.4999(l); Joint Cost Order, 2 FCC Rcd at 1308, ¶ 78. 47 C.F.R. § 64.903(a). See Joint Cost Order, 2 FCC Rcd at 1328, ¶ 233. 47 C.F.R. § 32.2000(a)(4). 47 C.F.R. § 32.3000(a)(4). The general purpose support asset accounts are: Account 2110, Land; Account 2112, Motor vehicles; Account 2113, Aircraft; Account 2114, Tools and other work equipment; Account 2121, Buildings; Account 2122, Furniture; Account 2123, Office equipment; and Account 2124, General purpose computers. Section 32.2000(a)(4) applies to all but the Land and Building accounts. The limit was raised from $25 to $50 in
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302C98.PDF
  • Eachoftheserowsisprovidedfortheentryofdataassociatedwiththe saleofassetstoaffiliates.Useonerowforeachaffiliate,indescending orderoftheamountofsalestoeachaffiliate.Enterdatainonlythose rowsforwhichthereportingcarrierhassoldassetstoanaffiliate.Ifthe carrierhassoldassetstolessthan38affiliates,theremainingrows (includingrow0239)maybeleftblank. 0239 SalesToAllOtherAffiliates-Enterthetotalamountofremainingsales, ifany,fromaffiliatesinthisrow.Thisrowistobeusedonlyifrows 0201through0238donotprovideenoughspaceforallofthereporting carrier'saffiliatesfromwhompurchasesweremadeduringthereporting period. 0240 TotalSales-Thetotalofrows0201through0239. Report43-02-ReportDefinitionFebruary1999Revision B-4 Page90of143 COLUMNDESCRIPTIONS COLUMN (b) NameofAffiliate-Enterthenamesoftheaffiliatesfromwhomassets werepurchasedtotalling$100,000ormoreinrows0101through0138and towhomassetsweresoldtotalling$100,000ormoreinrows0201 through0238. (c) NetBookCost-Entertheamountofassetspurchasedfromaffiliatesat netbookcostinRows0101through0139andassetssoldtoaffiliatesat netbookcostinRows0201through0239,pursuanttoSection32.27(b). (d) FairMarketValue-Entertheamountofassetspurchasedfromaffiliates atfairmarketvalueinRows0101through0139andassetssoldto affiliatesatfairmarketvalueinRows0201through0239,pursuantto Section32.27(b). (e) Tariff-Entertheamountofassetspurchasedfromaffiliatesundertariffed ratesinRows0101through0139andassetssoldtoaffiliatesundertariffed ratesinRows0201through0239,pursuanttoSection32.27(b). (ee) PubliclyFiledAgreements-Entertheamountofassetspurchasedfrom affiliatesatratesappearinginagreementsfiledwithastatecommissionin Rows0101through0139andsoldtoaffiliatesatratesappearingin agreementsfiledwithastatecommissioninRows0201through0239, pursuanttoSections32.27(b)and(d)." (f) PrevailingMarketPrice-Entertheamountofassetspurchasedfrom affiliatesattheprevailingmarketpriceinRows0101though0139and soldtoaffiliatesattheprevailingmarketpriceinRows0201through 0239,pursuanttoSections32.27(b)and(d). (g) TotalPurchases/Sales-EnterthetotalofColumns(c),(d),(e),(ee),and (f). FCCReport43-02-ReportDefinition December1998 B-5 Page91of143 TABLEB-5-ANALYSISOFENTRIESINACCUMULATEDDEPRECIATION GENERALINSTRUCTIONS Thistabledisplaystheactivitiesduringthecurrentreportingperiodintheaccumulated depreciationaccount.Thecarrierwillreporttheaccumulateddepreciationforeachclassof depreciabletelecommunicationsplantmaintainedinsubsidiaryrecordcategoriesinAccount3100. (SeeSection32.3000(a)ofPart32oftheRules.)Allamountsmustberoundedtothenearest thousanddollars. ROWINSTRUCTIONS ROW 0100 MotorVehicles-Entertheamountforthiscategory. 0110 Aircraft-Entertheamountforthiscategory. 0120 SpecialPurposeVehicles-Entertheamountforthiscategory. 0130 GarageWorkEquipment-Entertheamountforthiscategory. 0140 OtherWorkEquipment-Entertheamountforthiscategory. 0150 Buildings-Entertheamountforthiscategory. 0160 Furniture-Entertheamountforthiscategory. 0180 OfficeSupportEquipment-Entertheamountforthiscategory. 0190 CompanyCommunicationsEquipment-Entertheamountforthis category. 0200 GeneralPurposeComputers-Entertheamountforthiscategory. 0210 TotalSupportAssets-Enterthetotalofrows0100through0200. 0220 AnalogElectronicSwitching-Entertheamountforthiscategory. 0230 DigitalElectronicSwitching-Entertheamountforthiscategory. 0240 Step-by-StepSwitching-Entertheamountforthiscategory. 0250 CrossbarSwitching-Entertheamountforthiscategory. FCCReport43-02-ReportDefinition December1998 B-5 Page92of143 0260 OtherElectro-mechanicalSwitching-Entertheamountforthiscategory. 0270 TotalCentralOfficeSwitching-Enterthetotalofrows0220through0260. 0280 OperatorSystems-Entertheamountforthiscategory. 0290 SatelliteandEarthStationFacilities-Entertheamountforthiscategory. 0300 OtherRadioFacilities-Entertheamountforthiscategory. 0310 CircuitEquipment-Entertheamountforthiscategory. 0320 TotalCentralOffice-Transmission-Enterthetotalofrows0290through0310. 0330 StationApparatus-Entertheamountforthiscategory. 0340 CustomerPremisesWiring-Entertheamountforthiscategory. 0350 LargePrivateBranchExchange-Entertheamountforthiscategory. 0360 PublicTelephoneTerminalEquipment-Entertheamountforthis
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302P98.PDF
  • Eachoftheserowsisprovidedfortheentryofdataassociatedwiththe saleofassetstoaffiliates.Useonerowforeachaffiliate,indescending orderoftheamountofsalestoeachaffiliate.Enterdatainonlythose rowsforwhichthereportingcarrierhassoldassetstoanaffiliate.Ifthe carrierhassoldassetstolessthan38affiliates,theremainingrows (includingrow0239)maybeleftblank. 0239 SalesToAllOtherAffiliates-Enterthetotalamountofremainingsales, ifany,fromaffiliatesinthisrow.Thisrowistobeusedonlyifrows 0201through0238donotprovideenoughspaceforallofthereporting carrier'saffiliatesfromwhompurchasesweremadeduringthereporting period. 0240 TotalSales-Thetotalofrows0201through0239. Report43-02-ReportDefinitionFebruary1999Revision B-4 Page90of143 COLUMNDESCRIPTIONS COLUMN (b) NameofAffiliate-Enterthenamesoftheaffiliatesfromwhomassets werepurchasedtotalling$100,000ormoreinrows0101through0138and towhomassetsweresoldtotalling$100,000ormoreinrows0201 through0238. (c) NetBookCost-Entertheamountofassetspurchasedfromaffiliatesat netbookcostinRows0101through0139andassetssoldtoaffiliatesat netbookcostinRows0201through0239,pursuanttoSection32.27(b). (d) FairMarketValue-Entertheamountofassetspurchasedfromaffiliates atfairmarketvalueinRows0101through0139andassetssoldto affiliatesatfairmarketvalueinRows0201through0239,pursuantto Section32.27(b). (e) Tariff-Entertheamountofassetspurchasedfromaffiliatesundertariffed ratesinRows0101through0139andassetssoldtoaffiliatesundertariffed ratesinRows0201through0239,pursuanttoSection32.27(b). (ee) PubliclyFiledAgreements-Entertheamountofassetspurchasedfrom affiliatesatratesappearinginagreementsfiledwithastatecommissionin Rows0101through0139andsoldtoaffiliatesatratesappearingin agreementsfiledwithastatecommissioninRows0201through0239, pursuanttoSections32.27(b)and(d)." (f) PrevailingMarketPrice-Entertheamountofassetspurchasedfrom affiliatesattheprevailingmarketpriceinRows0101though0139and soldtoaffiliatesattheprevailingmarketpriceinRows0201through 0239,pursuanttoSections32.27(b)and(d). (g) TotalPurchases/Sales-EnterthetotalofColumns(c),(d),(e),(ee),and (f). FCCReport43-02-ReportDefinition December1998 B-5 Page91of143 TABLEB-5-ANALYSISOFENTRIESINACCUMULATEDDEPRECIATION GENERALINSTRUCTIONS Thistabledisplaystheactivitiesduringthecurrentreportingperiodintheaccumulated depreciationaccount.Thecarrierwillreporttheaccumulateddepreciationforeachclassof depreciabletelecommunicationsplantmaintainedinsubsidiaryrecordcategoriesinAccount3100. (SeeSection32.3000(a)ofPart32oftheRules.)Allamountsmustberoundedtothenearest thousanddollars. ROWINSTRUCTIONS ROW 0100 MotorVehicles-Entertheamountforthiscategory. 0110 Aircraft-Entertheamountforthiscategory. 0120 SpecialPurposeVehicles-Entertheamountforthiscategory. 0130 GarageWorkEquipment-Entertheamountforthiscategory. 0140 OtherWorkEquipment-Entertheamountforthiscategory. 0150 Buildings-Entertheamountforthiscategory. 0160 Furniture-Entertheamountforthiscategory. 0180 OfficeSupportEquipment-Entertheamountforthiscategory. 0190 CompanyCommunicationsEquipment-Entertheamountforthis category. 0200 GeneralPurposeComputers-Entertheamountforthiscategory. 0210 TotalSupportAssets-Enterthetotalofrows0100through0200. 0220 AnalogElectronicSwitching-Entertheamountforthiscategory. 0230 DigitalElectronicSwitching-Entertheamountforthiscategory. 0240 Step-by-StepSwitching-Entertheamountforthiscategory. 0250 CrossbarSwitching-Entertheamountforthiscategory. FCCReport43-02-ReportDefinition December1998 B-5 Page92of143 0260 OtherElectro-mechanicalSwitching-Entertheamountforthiscategory. 0270 TotalCentralOfficeSwitching-Enterthetotalofrows0220through0260. 0280 OperatorSystems-Entertheamountforthiscategory. 0290 SatelliteandEarthStationFacilities-Entertheamountforthiscategory. 0300 OtherRadioFacilities-Entertheamountforthiscategory. 0310 CircuitEquipment-Entertheamountforthiscategory. 0320 TotalCentralOffice-Transmission-Enterthetotalofrows0290through0310. 0330 StationApparatus-Entertheamountforthiscategory. 0340 CustomerPremisesWiring-Entertheamountforthiscategory. 0350 LargePrivateBranchExchange-Entertheamountforthiscategory. 0360 PublicTelephoneTerminalEquipment-Entertheamountforthis
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302PF98.PDF
  • Eachoftheserowsisprovidedfortheentryofdataassociatedwiththe saleofassetstoaffiliates.Useonerowforeachaffiliate,indescending orderoftheamountofsalestoeachaffiliate.Enterdatainonlythose rowsforwhichthereportingcarrierhassoldassetstoanaffiliate.Ifthe carrierhassoldassetstolessthan38affiliates,theremainingrows (includingrow0239)maybeleftblank. 0239 SalesToAllOtherAffiliates-Enterthetotalamountofremainingsales, ifany,fromaffiliatesinthisrow.Thisrowistobeusedonlyifrows 0201through0238donotprovideenoughspaceforallofthereporting carrier'saffiliatesfromwhompurchasesweremadeduringthereporting period. 0240 TotalSales-Thetotalofrows0201through0239. Report43-02-ReportDefinitionFebruary1999Revision B-4 Page90of143 COLUMNDESCRIPTIONS COLUMN (b) NameofAffiliate-Enterthenamesoftheaffiliatesfromwhomassets werepurchasedtotalling$100,000ormoreinrows0101through0138and towhomassetsweresoldtotalling$100,000ormoreinrows0201 through0238. (c) NetBookCost-Entertheamountofassetspurchasedfromaffiliatesat netbookcostinRows0101through0139andassetssoldtoaffiliatesat netbookcostinRows0201through0239,pursuanttoSection32.27(b). (d) FairMarketValue-Entertheamountofassetspurchasedfromaffiliates atfairmarketvalueinRows0101through0139andassetssoldto affiliatesatfairmarketvalueinRows0201through0239,pursuantto Section32.27(b). (e) Tariff-Entertheamountofassetspurchasedfromaffiliatesundertariffed ratesinRows0101through0139andassetssoldtoaffiliatesundertariffed ratesinRows0201through0239,pursuanttoSection32.27(b). (ee) PubliclyFiledAgreements-Entertheamountofassetspurchasedfrom affiliatesatratesappearinginagreementsfiledwithastatecommissionin Rows0101through0139andsoldtoaffiliatesatratesappearingin agreementsfiledwithastatecommissioninRows0201through0239, pursuanttoSections32.27(b)and(d)." (f) PrevailingMarketPrice-Entertheamountofassetspurchasedfrom affiliatesattheprevailingmarketpriceinRows0101though0139and soldtoaffiliatesattheprevailingmarketpriceinRows0201through 0239,pursuanttoSections32.27(b)and(d). (g) TotalPurchases/Sales-EnterthetotalofColumns(c),(d),(e),(ee),and (f). FCCReport43-02-ReportDefinition December1998 B-5 Page91of143 TABLEB-5-ANALYSISOFENTRIESINACCUMULATEDDEPRECIATION GENERALINSTRUCTIONS Thistabledisplaystheactivitiesduringthecurrentreportingperiodintheaccumulated depreciationaccount.Thecarrierwillreporttheaccumulateddepreciationforeachclassof depreciabletelecommunicationsplantmaintainedinsubsidiaryrecordcategoriesinAccount3100. (SeeSection32.3000(a)ofPart32oftheRules.)Allamountsmustberoundedtothenearest thousanddollars. ROWINSTRUCTIONS ROW 0100 MotorVehicles-Entertheamountforthiscategory. 0110 Aircraft-Entertheamountforthiscategory. 0120 SpecialPurposeVehicles-Entertheamountforthiscategory. 0130 GarageWorkEquipment-Entertheamountforthiscategory. 0140 OtherWorkEquipment-Entertheamountforthiscategory. 0150 Buildings-Entertheamountforthiscategory. 0160 Furniture-Entertheamountforthiscategory. 0180 OfficeSupportEquipment-Entertheamountforthiscategory. 0190 CompanyCommunicationsEquipment-Entertheamountforthis category. 0200 GeneralPurposeComputers-Entertheamountforthiscategory. 0210 TotalSupportAssets-Enterthetotalofrows0100through0200. 0220 AnalogElectronicSwitching-Entertheamountforthiscategory. 0230 DigitalElectronicSwitching-Entertheamountforthiscategory. 0240 Step-by-StepSwitching-Entertheamountforthiscategory. 0250 CrossbarSwitching-Entertheamountforthiscategory. FCCReport43-02-ReportDefinition December1998 B-5 Page92of143 0260 OtherElectro-mechanicalSwitching-Entertheamountforthiscategory. 0270 TotalCentralOfficeSwitching-Enterthetotalofrows0220through0260. 0280 OperatorSystems-Entertheamountforthiscategory. 0290 SatelliteandEarthStationFacilities-Entertheamountforthiscategory. 0300 OtherRadioFacilities-Entertheamountforthiscategory. 0310 CircuitEquipment-Entertheamountforthiscategory. 0320 TotalCentralOffice-Transmission-Enterthetotalofrows0290through0310. 0330 StationApparatus-Entertheamountforthiscategory. 0340 CustomerPremisesWiring-Entertheamountforthiscategory. 0350 LargePrivateBranchExchange-Entertheamountforthiscategory. 0360 PublicTelephoneTerminalEquipment-Entertheamountforthis
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302C99.PDF
  • Rep. Def. - Instructions December 1999 Page 96 of 147 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. This table is filed only by carriers reporting at the Class A account level. ROW INSTRUCTIONS ROW 0100 Motor Vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and Other Work Equipment - Enter
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302P99.PDF
  • Rep. Def. - Instructions December 1999 Page 96 of 147 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. This table is filed only by carriers reporting at the Class A account level. ROW INSTRUCTIONS ROW 0100 Motor Vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and Other Work Equipment - Enter
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4302C00.PDF
  • Rep. Def. - Instructions December 2000 Page 61 of 81 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. This table is filed only by carriers reporting at the Class A account level. ROW INSTRUCTIONS ROW 0100 Motor Vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and Other Work Equipment - Enter
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4302P00.PDF
  • Rep. Def. - Instructions December 2000 Page 61 of 81 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. This table is filed only by carriers reporting at the Class A account level. ROW INSTRUCTIONS ROW 0100 Motor Vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and Other Work Equipment - Enter
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4302C01.PDF
  • Rep. Def. - Instructions December 2001 Page 59 of 79 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. This table is filed only by carriers reporting at the Class A account level. ROW INSTRUCTIONS ROW 0100 Motor Vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and Other Work Equipment - Enter
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4302P01.PDF
  • Rep. Def. - Instructions December 2001 Page 59 of 79 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. This table is filed only by carriers reporting at the Class A account level. ROW INSTRUCTIONS ROW 0100 Motor Vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and Other Work Equipment - Enter
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4302c02.pdf
  • Rep. Def. - Instructions December 2002 Page 52 of 70 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor Vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and Other Work Equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4302p02.pdf
  • Rep. Def. - Instructions December 2002 Page 52 of 70 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor Vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and Other Work Equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4302c03.pdf
  • 43-02 ­ Report Definition December 2003 Page 44 of 61 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and other work equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4302p03.pdf
  • 43-02 ­ Report Definition December 2003 Page 44 of 61 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and other work equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4302c04.pdf
  • 43-02 ­ Report Definition December 2004 Page 44 of 61 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and other work equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4302p04.pdf
  • 43-02 ­ Report Definition December 2004 Page 44 of 61 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and other work equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4302c05.pdf
  • 43-02 ­ Report Definition December 2005 Page 44 of 61 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and other work equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4302p05.pdf
  • 43-02 ­ Report Definition December 2005 Page 44 of 61 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and other work equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4302c06.pdf
  • 43-02 ­ Report Definition December 2006 Page 44 of 61 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and other work equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4302p06.pdf
  • 43-02 ­ Report Definition December 2006 Page 44 of 61 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and other work equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4302c07.pdf
  • Definition ­ Table B-5 December 2007 Page 44 of 61 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and other work equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4302p07.pdf
  • Definition ­ Table B-5 December 2007 Page 44 of 61 TABLE B-5 - ANALYSIS OF ENTRIES IN ACCUMULATED DEPRECIATION GENERAL INSTRUCTIONS This table displays the activities during the current reporting period in the accumulated depreciation account. The carrier will report the accumulated depreciation for each class of depreciable telecommunications plant maintained in subsidiary record categories in Account 3100. (See Section 32.3000(a) of Part 32 of the Rules.) All amounts must be rounded to the nearest thousand dollars. ROW INSTRUCTIONS ROW 0100 Motor vehicles - Enter the amount for this category. 0110 Aircraft - Enter the amount for this category. 0120 Tools and other work equipment - Enter the amount for this category. 0150 Buildings - Enter the amount for this category.