N.Y. Comp. Codes R. & Regs. tit. 16, § 664.6 – Depreciation and amortization subsidiary records. | Midpage
§ 664.6
N.Y. Comp. Codes R. & Regs. tit. 16, § 664.6
Depreciation and amortization subsidiary records.
Department of Public Service
(a) 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 section 664.1[c] of this Part.)
(b) Subsidiary records shall be maintained for accounts 3410, 3420, 3500, and 3600 in accordance with section 664.5(d) of this Part.