# 2000 Biennial Regulatory Review - Comprehensive Review of the Accounting Requirements and Reporting Requirements for Incumbent Local Exchange Carriers
> **Federal Communications Commission** · Final rule; withdrawal of amendment and partial delay of effective date. · Published 2002-04-24 · Effective 2002-08-06 · 67 FR 20052
## Document
- **Document number:** 02-9880
- **Category:** other
- **Federal Register citation:** 67 FR 20052
- **CFR reference:** 47 CFR 32
- **Publication date:** 2002-04-24
- **Effective date:** 2002-08-06
- **FCC docket:** CC Docket No. 00-199
## Abstract

In this document the Commission reinstates Account 3400, Accumulated amortization--tangible, a Class B Account. Reinstating Account 3400 is less burdensome for the Class B carriers. We also clarify that mid-sized carriers are not required to file ARMIS 43-02 (USOA Report), 43-03 (Joint Cost Report), and 43-04 (Separations and Access Report). The Commission delays the effective date of the changes to the part 32 chart of accounts, and derivative changes to parts 51 and 54 of the Commission rules. This delay would allow the accounting changes to be implemented at the beginning of the year.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/04/24/02-9880/2000-biennial-regulatory-review---comprehensive-review-of-the-accounting-requirements-and-reporting)
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