Goto Section: 32.2001 | 32.2003 | Table of Contents
FCC 32.2002
Revised as of October 1, 2006
Goto Year:2005 |
2007
Sec. 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]
Goto Section: 32.2001 | 32.2003
Goto Year: 2005 |
2007
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