---
kind: "section"
citation: "47 C.F.R. § 32.3000"
title: "47"
number: "32.3000"
heading: "Instructions for balance sheet accounts—depreciation and amortization."
url: "https://uscodex.org/cfr/47/32.3000"
---

# §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)](/cfr/47/32.2000.md?p=g-1-iii).)
  - (2) Subsidiary records shall be maintained for Accounts 2005, 2682, 2690, 3400 in accordance with [§ 32.2000(h)(4)](/cfr/47/32.2000.md?p=h-4).
- (b) **Depreciation and amortization accounts to be maintained by telephone companies, as indicated.**

## Notes

### 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]