47 C.F.R. § 32.3200 Accumulated depreciation—held for future telecommunications use.
Title 47 - Telecommunication
(a) This account shall include the accumulated depreciation associated with the investment contained in Account 2002, Property Held for Future Telecommunications Use. (b) This account shall be credited with amounts concurrently charged to Account 6562, Depreciation expense—property held for future telecommunications use. [51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5688, 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
§ 32.3200 Accumulated depreciation—held for future telecommunications use.
