Goto Section: 32.3400 | 32.3999 | Table of Contents

FCC 32.3410
Revised as of September 12, 2019
Goto Year:2018 | 2020
  § 32.3410   Accumulated amortization—capitalized leases.

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

   (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
   depreciation—nonoperating.)

   (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
   appropriate.

   [ 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: 2018 | 2020
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