47 CFR § 32.3200 - Accumulated depreciation—held for future telecommunications use.
---
identifier: "/us/cfr/t47/s32.3200"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.3200 - Accumulated depreciation—held for future telecommunications use."
title_number: 47
title_name: "Telecommunication"
section_number: "32.3200"
section_name: "Accumulated depreciation—held for future telecommunications use."
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"
---
# 32.3200 Accumulated depreciation—held for future telecommunications use.
(a) This account shall include the accumulated depreciation associated with the investment contained in Account 2002, Property Held for Future Telecommunications Use.
(b) This account shall be credited with amounts concurrently charged to Account 6562, Depreciation expense—property held for future telecommunications use.
[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5688, Feb. 6, 2002; 69 FR 53649, Sept. 2, 2004]