47 CFR § 32.3000 - 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 § 32.2000(g)(1)(iii).)

(2) Subsidiary records shall be maintained for Accounts 2005, 2682, 2690, 3400 in accordance with § 32.2000(h)(4).

(b) Depreciation and amortization accounts to be maintained by telephone companies, as indicated.

Account title
Depreciation and amortization:
Accumulated depreciation	3100
Accumulated depreciation—Held for future telecommunications use	3200
Accumulated depreciation—Nonoperating	3300
Accumulated depreciation—Tangible	3400

[82 FR 20841, May 4, 2017]