---
kind: "section"
citation: "47 C.F.R. § 32.3200"
title: "47"
number: "32.3200"
heading: "Accumulated depreciation—held for future telecommunications use."
url: "https://uscodex.org/cfr/47/32.3200"
---

# §32.3200. Accumulated depreciation—held for future telecommunications use.

- (a) This account shall include the accumulated depreciation associated with the investment contained in Account 2002, Property Held for Future Telecommunications Use.
- (b) This account shall be credited with amounts concurrently charged to Account 6562, Depreciation expense—property held for future telecommunications use.

## Notes

### Amendments

[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5688, Feb. 6, 2002; 69 FR 53649, Sept. 2, 2004]

### 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

[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5688, Feb. 6, 2002; 69 FR 53649, Sept. 2, 2004]