47 CFR 32.6563
§ 32.6563 Amortization expense—tangible.
United States · 47 CFR — Telecommunication · Status: effective
Cite this
- Citation
- 47 CFR 32.6563, § 32.6563 Amortization expense—tangible, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235388
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Full text
This account shall include only the amortization of costs included in Accounts 2681, Capital leases, and 2682, Leasehold improvements.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.