47 C.F.R. § 32.3000   Instructions for balance sheet accounts—Depreciation and amortization.


Title 47 - Telecommunication


Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts

Browse Previous |  Browse Next

§ 32.3000   Instructions for balance sheet accounts—Depreciation and amortization.

(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.

 ------------------------------------------------------------------------                                                  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...................................------------------------------------------------------------------------

[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]

Browse Previous |  Browse Next

chanrobles.com