§712.3200. Account 3200 Accumulated Depreciation – Held for Future Telecommunications Use

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a)         Cost Pool: Same as Account

b)         Cost Pool Apportionment Basis: Cost pool equals Account

c)         Regulated/Nonregulated Apportionment Basis: Relative value: Property held for future telecommunications use

d)         Cost Definition: Indirectly attributable

                    
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