1. Regulations
  2. title 47
  3. chapter I-i1
  4. part 32
  5. subpart C
  6. § 32.2680

View all text of Subpart C [§ 32.101 - § 32.4550]

§ 32.2680 - Amortizable tangible assets.

This account shall be used by companies to record amounts for property acquired under finance leases and the original cost of leasehold improvements of the type of character detailed in Accounts 2681 and 2682.

[84 FR 4729, Feb. 19, 2019]

AUTHORITY: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

SOURCE: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

CITE AS: 47 CFR 32.2680