§ 32.3200   Accumulated depreciation—held for future telecommunications use.

   (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]

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