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47 CFR 36.505

§ 36.505 Accumulated amortization—Tangible—Account 3400.

United States · 47 CFR — Telecommunication · Status: effective

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47 CFR 36.505, § 36.505 Accumulated amortization—Tangible—Account 3400, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235501
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Amounts in these accounts are apportioned among the operations on the basis of the separation of the related accounts.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.