§  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).)

   (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]