Goto Section: 32.2001 | 32.2003 | Table of Contents

FCC 32.2002
Revised as of October 5, 2017
Goto Year:2016 | 2018
  § 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]

   return arrow Back to Top


Goto Section: 32.2001 | 32.2003

Goto Year: 2016 | 2018
CiteFind - See documents on FCC website that cite this rule

Want to support this service?
Thanks!

Report errors in this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public