Goto Section: 32.2006 | 32.2110 | Table of Contents

FCC 32.2007
Revised as of October 1, 2016
Goto Year:2015 | 2017
  § 32.2007   Goodwill.

   (a) This account shall include any portion of the plant purchase price
   that cannot be assigned to specifically identifiable property acquired
   and such amount should be identified as “goodwill”. Such amounts
   included in this account shall be amortized to Account 7300,
   Nonoperating income and expense, on a straight line basis over the
   remaining life of the acquired plant, not to exceed 40 years.

   (b) The amounts included in this account shall be maintained to show
   the nature of each amount.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  67 FR 5686 , Feb. 6, 2002]

   return arrow Back to Top


Goto Section: 32.2006 | 32.2110

Goto Year: 2015 | 2017
CiteFind - See documents on FCC website that cite this rule

Want to support this service?
Thanks!

Report errors in this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public