47 CFR 32.2682
§ 32.2682 Leasehold improvements.
United States · 47 CFR — Telecommunication · Status: effective
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- Citation
- 47 CFR 32.2682, § 32.2682 Leasehold improvements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235297
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Full text
(a) This account shall include the original cost of leasehold improvements made to telecommunications plant held under a finance or operating lease, which are subject to amortization treatment. This account shall also include those improvements which will revert to the lessor.
(b) Improvements to leased telecommunications plant which are of a relatively minor cost or short life or for which the period of the lease is one year or less shall be charged to the account chargeable with the cost of repairs to such plant.
(c) Amounts contained in this account shall be amortized over the term of the related lease.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.