Sec. 32.3600  Accumulated amortization--other.

    (a) This account shall include the accumulated amortization 
associated with the investment contained in Account 2005, 
Telecommunications Plant Adjustment.
    (b) This account shall be credited with amortization amounts 
concurrently charged to Account 6565, Amortization Expense--Other. (Note 
also Account 3300, Accumulated Depreciation--Nonoperating.)
    (c) When any item carried in Account 2005 is sold, relinquished, or 
otherwise retired from service, this account shall be charged with the 
cost of the retired item. Remaining amounts associated with the item 
shall be debited Account 7360, Other Nonoperating Income.