Goto Section: 36.157 | 36.162 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 36.161 Tangible assets—Account 2680.
(a) Tangible Assets, Account 2680 includes the costs of property
acquired under capital leases and the original cost of leasehold
(b) The costs of capital leases are apportioned among the operations
based on similar plant owned or by analysis.
(c) The cost of leasehold improvements are apportioned among the
operations in direct proportion to the costs of the related primary
Goto Section: 36.157 | 36.162
Goto Year: 2020 |
CiteFind - See documents on FCC website that
cite this rule
Want to support this service?
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.
Helping make public information public