47 CFR 36.162
§ 36.162 Intangible assets—Account 2690.
United States · 47 CFR — Telecommunication · Status: effective
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- Citation
- 47 CFR 36.162, § 36.162 Intangible assets—Account 2690, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235446
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Full text
(a) Intangible Assets, Account 2690 includes the costs of organizing and incorporating the company, franchises, patent rights, and other intangible property having a life of more than one year.
(b) The amount included in this account is apportioned among the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.