StacksVerified U.S. regulatory reference

47 CFR §32.3200

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account shall include the accumulated depreciation associated with the investment contained in Account 2002, Property Held for Future Telecommunications Use.
  2. (b)This account shall be credited with amounts concurrently charged to Account 6562, Depreciation expense—property held for future telecommunications use.