1. (a) Depreciation and amortization subsidiary records.

   1. (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. (2) Subsidiary records shall be maintained for Accounts 2005, 2682, 2690, 3400 in accordance with § 32.2000(h)(4).

2. (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]