{"data":{"id":"us/47-cfr-32.3000","jurisdiction":"us","citation":"47 CFR 32.3000","heading":"Instructions for balance sheet accounts—depreciation and amortization.","body":"(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).)\n(2) Subsidiary records shall be maintained for Accounts 2005, 2682, 2690, 3400 in accordance with § 32.2000(h)(4).\n(b) Depreciation and amortization accounts to be maintained by telephone companies, as indicated.\nAccount title\nDepreciation and amortization:\nAccumulated depreciation 3100\nAccumulated depreciation—Held for future telecommunications use 3200\nAccumulated depreciation—Nonoperating 3300\nAccumulated depreciation—Tangible 3400","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart C—Instructions for Balance Sheet Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"dd6b81925de5d2a4cedd03e79f4f9c48930e2a965350e98f1413876a3f2a087b","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.2690","next":"us/47-cfr-32.3100"},"notice":"GroundRules: Original legal text. Not legal advice."}