(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 |