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 2005, 2682, 2690,
   and 3410 in accordance with  Sec. 32.2000(h)(4).

   (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           3200         3200
     telecommunications use...................
    Accumulated depreciation_Nonoperating.....         3300         3300
    Accumulated depreciation_Tangible.........  ...........         3400
    Accumulated depreciation_Capitalized               3410
     leases...................................
------------------------------------------------------------------------

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  59 FR 46930 , Sept. 13, 1994;  67 FR 5687 , Feb. 6, 2002;  69 FR 53649 , Sept. 2, 2004]