Goto Section: 32.2006 | 32.2110 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 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]
Goto Section: 32.2006 | 32.2110
Goto Year: 2020 |
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