Amounts recorded in account 3200, accumulated depreciation, property held for future telecommunications use, are apportioned among the operations based on the separation of the costs of the related items carried in account 2002, property held for future telecommunications use.

Cross-References:

Property held for future telecommunications use, 47 C.F.R. § 32.2002 (1991).

Accumulated depreciation - held for future telecommunications use, 47 C.F.R. § 32.3200 (1991).

Accumulated depreciation - property held for future telecommunications use - account 3200, 47 C.F.R. § 36.504(a) (1991).

Source: 19 SDR 111, effective January 31, 1993.

General Authority: SDCL 49-1-11 , 49-31-5 , 49-31-18 .

Law Implemented: SDCL 49-31-18 .