(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.
| 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]