Sec. 664.6. Depreciation and amortization subsidiary records

Latest version.

(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.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');