Goto Section: 32.3400 | 32.3999 | Table of Contents
Revised as of December 4, 2012
Goto Year:2011 |
§ 32.3410 Accumulated amortization—capitalized leases.
(a) This account shall include the accumulated amortization associated
with the investment contained in Account 2681, Capital Leases.
(b) This account shall be credited with amounts for the amortization of
capital leases concurrently charged to Account 6563, Amortization
expense—tangible. (Note also Account 3300, Accumulated
(c) When any item carried in Account 2681 is sold, is relinquished, or
is otherwise retired from service, this account shall be charged with
the cost of the retired item. Remaining amounts associated with the
item shall be debited to Account 7100, Other operating income and
expenses, or Account 7300, Nonoperating income and expense, as
[ 51 FR 43499 , Dec. 2, 1986, as amended at 67 FR 5688 , Feb. 6, 2002; 69 FR 53649 , Sept. 2, 2004]
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Goto Section: 32.3400 | 32.3999
Goto Year: 2011 |
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