Goto Section: 36.161 | 36.171 | Table of Contents

FCC 36.162
Revised as of September 1, 2021
Goto Year:2020 | 2022
  §  36.162   Intangible assets—Account 2690.

   (a) Intangible Assets, Account 2690 includes the costs of organizing
   and incorporating the company, franchises, patent rights, and other
   intangible property having a life of more than one year.

   (b) The amount included in this account is apportioned among the
   operations on the basis of the separation of the cost of
   Telecommunications Plant In Service, Account 2001, excluding the
   Intangible Assets, Account 2690.


Telecommunications Plant—Other


Goto Section: 36.161 | 36.171

Goto Year: 2020 | 2022
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