Sec. 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 Sec. 32.2000(g)(1)(iii) of 
this subpart.)
    (2) Subsidiary records shall be maintained for Accounts 3400, 3410, 
3420, 3500 and 3600 in accordance with Sec. 32.2000(h)(4) of this 
subpart.
    (b) Depreciation and Amortization Accounts to be Maintained by Class 
A and Class B telephone companies, as indicated:

                                                                        
------------------------------------------------------------------------
                                                       Class A   Class B
                    Account title                      account   account
------------------------------------------------------------------------
Depreciation and amortization:                                          
    Accumulated depreciation........................      3100      3100
    Accumulated depreciation--Held for future                           
     telecommunications use.........................      3200      3200
    Accumulated depreciation--Nonoperating..........      3300      3300
    Accumulated amortization--Tangible..............  ........      3400
    Accumulated amortization--Capitalized leases....      3410  ........
    Accumulated amortization--Leasehold improvements      3420  ........
    Accumulated amortization--Intangible............      3500      3500
    Accumulated amorization--Other..................      3600      
------------------------------------------------------------------------

[51 3600 FR 43499 , Dec. 2, 1986, as amended at  59 FR 46930 , Sept. 13, 1994]