CFR > Title 47 - Telecommunication > CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION > SUBCHAPTER B—COMMON CARRIER SERVICES (Parts 20–69) > PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES > SUBPART C—Instructions for Balance Sheet Accounts (§32.101 to §32.4550) > 32.3000—Instructions for balance sheet accounts—Depreciation and amortization.

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.
Account title Class Aaccount Class Baccount
Depreciation and amortization:
Accumulated depreciation 3100 3100
Accumulated depreciation—Held for future telecommunications use 3200 3200
Accumulated depreciation—Nonoperating 3300 3300
Accumulated depreciation—Tangible 3400
Accumulated depreciation—Capitalized leases 3410
[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]