Goto Section: 32.2681 | 32.2690 | Table of Contents

FCC 32.2682
Revised as of March 14, 2019
Goto Year:2018 | 2020
  § 32.2682   Leasehold improvements.

   Link to an amendment published at  84 FR 4730 , Feb. 19, 2019.

   (a) This account shall include the original cost of leasehold
   improvements made to telecommunications plant held under a capital or
   operating lease, which are subject to amortization treatment. This
   account shall also include those improvements which will revert to the
   lessor.

   (b) Improvements to leased telecommunications plant which are of a
   relatively minor cost or short life or for which the period of the
   lease is one year or less shall be charged to the account chargeable
   with the cost of repairs to such plant.

   (c) Amounts contained in this account shall be amortized over the term
   of the related lease.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  67 FR 5687 , Feb. 6, 2002;  69 FR 53649 , Sept. 2, 2004;  82 FR 20841 , May 4, 2017]

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Goto Section: 32.2681 | 32.2690

Goto Year: 2018 | 2020
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