47 CFR 32.3200 - Accumulated depreciation—held for future telecommunications use.

Regulations last checked for updates: Feb 11, 2026

Title 47 - Telecommunication last revised: Feb 05, 2026

View all text of Subpart C [§ 32.101 - § 32.4550]

§ 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]

authority: 47 U.S.C. 219,220,unless

source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

cite as: 47 CFR 32.3200