47 CFR 32.3410
§ 32.3410 Accumulated amortization—capitalized finance leases.
United States · 47 CFR — Telecommunication · Status: effective
Cite this
- Citation
- 47 CFR 32.3410, § 32.3410 Accumulated amortization—capitalized finance leases, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235304
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Full text
(a) This account shall include the accumulated amortization associated with the investment contained in Account 2681, Finance Leases.
(b) This account shall be credited with amounts for the amortization of finance leases concurrently charged to Account 6563, Amortization expense—tangible. (Note also Account 3300, Accumulated depreciation—nonoperating.)
(c) When any item carried in Account 2681 is sold, is relinquished, or is otherwise retired from service, this account shall be charged with the cost of the retired item. Remaining amounts associated with the item shall be debited to Account 7100, Other operating income and expenses, or Account 7300, Nonoperating income and expense, as appropriate.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.