(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]