Goto Section: 32.3300 | 32.3410 | Table of Contents
Revised as of January 16, 2020
Goto Year:2019 |
§ 32.3400 Accumulated amortization—tangible.
(a) This account shall include:
(1) The accumulated amortization associated with the investment
contained in Account 2681, Finance leases.
(2) the accumulated amortization associated with the investment
contained in Account 2682, Leasehold improvements.
(b) This account shall be credited with amounts for the amortization of
finance leases and leasehold improvements concurrently charged to
Account 6563, Amortization expense—tangible. (Note also Account 3300,
(c) When any item carried in Account 2681 or Account 2682 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.
[ 69 FR 53649 , Sept. 2, 2004, as amended at 82 FR 20842 , May 4, 2017; 84 FR 4730 , Feb. 19, 2019]
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Goto Section: 32.3300 | 32.3410
Goto Year: 2019 |
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