47 CFR § 32.3000 - Instructions for balance sheet accounts—depreciation and amortization.
---
identifier: "/us/cfr/t47/s32.3000"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.3000 - Instructions for balance sheet accounts—depreciation and amortization."
title_number: 47
title_name: "Telecommunication"
section_number: "32.3000"
section_name: "Instructions for balance sheet accounts—depreciation and amortization."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "32"
part_name: "UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 219, 220 as amended, unless otherwise noted."
regulatory_source: "51 FR 43499, Dec. 2, 1986, unless otherwise noted."
cfr_part: "32"
---
# 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]