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47 CFR 32.2680

§ 32.2680 Amortizable tangible assets.

United States · 47 CFR — Telecommunication · Status: effective

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47 CFR 32.2680, § 32.2680 Amortizable tangible assets, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235295
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This account shall be used by companies to record amounts for property acquired under finance leases and the original cost of leasehold improvements of the type of character detailed in Accounts 2681 and 2682.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.