Goto Section: 32.2001 | 32.2003 | Table of Contents

FCC 32.2002
Revised as of October 1, 2005
Goto Year:2004 | 2006
Sec.  32.2002   Property held for future telecommunications use.

   (a) This account shall include the original cost of property owned and held
   for no longer than two years under a definite plan for use in
   telecommunications service. If at the end of two years the property is not
   in service, the original cost of the property may remain in this account so
   long as the carrier excludes the original cost and associated depreciation
   from its ratebase and ratemaking considerations and report those amounts in
   reports filed with the Commission pursuant to 43.21(e)(1) and 43.21(e)(2) of
   this chapter.

   (b) Subsidiary records shall be maintained to show the character of the
   amounts carried in this account.

   [ 65 FR 16334 , Mar. 28, 2000]


Goto Section: 32.2001 | 32.2003

Goto Year: 2004 | 2006
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