StacksVerified U.S. regulatory reference

47 CFR §32.3000

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Depreciation and amortization subsidiary records.
    1. (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).)
    2. (2)Subsidiary records shall be maintained for Accounts 2005, 2682, 2690, 3400 in accordance with § 32.2000(h)(4).
  2. (b)Depreciation and amortization accounts to be maintained by telephone companies, as indicated.