47 CFR 32.3000
§ 32.3000 Instructions for balance sheet accounts—depreciation and amortization.
United States · 47 CFR — Telecommunication · Status: effective
Cite this
- Citation
- 47 CFR 32.3000, § 32.3000 Instructions for balance sheet accounts—depreciation and amortization, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235299
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.