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Features of the original document layout such as columns, tables, line and letter spacing, pagination, and margins will not be preserved in the text version. If you need the complete document, download the WordPerfect version or Adobe Acrobat version, if available. Recent submissions for depreciation rate represcriptions have brought to our attention a question on accounting for cost of removal under Part 32, Uniform System of Accounts for Telecommunications Companies. Carriers seeking represcription, however, indicate that under Part 32 they are now charging these elements against Account 3100, Accumulated Depreciation, as part of the cost of removal. It is their interpretation that this is required by the new accounting rules in Part 32.