FCC 32.3100 Revised as of October 1, 2006
Goto Year:2005 |
2007
Sec. 32.3100 Accumulated depreciation.
(a) This account shall include the accumulated depreciation associated with
the investment contained in Account 2001, Telecommunications Plant in
Service.
(b) This account shall be credited with depreciation amounts concurrently
charged to Account 6561, Depreciation expense—telecommunications plant in
service. (Note also Account 3300, Accumulated depreciation—nonoperating.)
(c) At the time of retirement of depreciable operating telecommunications
plant, this account shall be charged with the original cost of the property
retired plus the cost of removal and credited with the salvage value and any
insurance proceeds recovered.
(d) This account shall be credited with amounts charged to Account 1438,
Deferred maintenance, retirements, and other deferred charges, as provided
in Sec. 32.2000(g)(4) of this subpart. This account shall be credited with
amounts charged to Account 6561 with respect to other than relatively minor
losses in service values suffered through terminations of service when
charges for such terminations are made to recover the losses.
51 FR 43499 , Dec. 2, 1986, as amended at 67 FR 5687 , Feb. 6, 2002; 69 FR 53649 , Sept. 2, 2004]
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