Section 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 § 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