§32.3000. Instructions for balance sheet accounts—depreciation and amortization.
47 C.F.R. § 32.3000
Depreciation and amortization subsidiary records.
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).)
Subsidiary records shall be maintained for Accounts 2005, 2682, 2690, 3400 in accordance with § 32.2000(h)(4).
Depreciation and amortization accounts to be maintained by telephone companies, as indicated.
Notes, amendments, and revision history
Amendments
[82 FR 20841, May 4, 2017]
Authority
Authority: 47 U.S.C. 219, 220 as amended, unless otherwise noted.
Source
Source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.
Amendments
[82 FR 20841, May 4, 2017]