47 CFR 32.3200

§ 32.3200 Accumulated depreciation—held for future telecommunications use.

United States · 47 CFR — Telecommunication · Status: effective

Cite this

Citation: 47 CFR 32.3200, § 32.3200 Accumulated depreciation—held for future telecommunications use, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235301
Permanent ID: ys:prov:235301@1
SHA-256: 809806642192d36e5548228df1f706a8d361a5092693953cdea13ab8c829d3a8

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Full text

(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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.