47 C.F.R. § 32.3000 Instructions for balance sheet accounts—Depreciation and amortization.
Title 47 - Telecommunication
(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) of this subpart.) (2) Subsidiary records shall be maintained for Accounts 2005, 2682, 2690, and 3410 in accordance with §32.2000(h)(4). (b) Depreciation and Amortization Accounts to be Maintained by Class A and Class B telephone companies, as indicated. [51 FR 43499, Dec. 2, 1986, as amended at 59 FR 46930, Sept. 13, 1994; 67 FR 5687, Feb. 6, 2002; 69 FR 53649, Sept. 2, 2004]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.3000 Instructions for balance sheet accounts—Depreciation and amortization.
------------------------------------------------------------------------ Class A Class B Account title account account------------------------------------------------------------------------Depreciation and amortization: Accumulated depreciation.................. 3100 3100 Accumulated depreciation_Held for future 3200 3200 telecommunications use................... Accumulated depreciation_Nonoperating..... 3300 3300 Accumulated depreciation_Tangible......... ........... 3400 Accumulated depreciation_Capitalized 3410 leases...................................------------------------------------------------------------------------