(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).)

(2) Subsidiary records shall be maintained for Accounts 2005, 2682, 2690, 3400 in accordance with §32.2000(h)(4).

(b) Depreciation and amortization accounts to be maintained by telephone companies, as indicated.

Open Table
Account title    
Depreciation and amortization:
Accumulated depreciation 3100
Accumulated depreciation—Held for future telecommunications use 3200
Accumulated depreciation—Nonoperating 3300
Accumulated depreciation—Tangible 3400

[82 FR 20841, May 4, 2017]


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