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47 CFR 32.6563

§ 32.6563 Amortization expense—tangible.

United States · 47 CFR — Telecommunication · Status: effective

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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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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.