1. Regulations
  2. title 47
  3. chapter I-i1
  4. part 36
  5. subpart E
  6. § 36.505

View all text of Subpart E [§ 36.501 - § 36.507]

§ 36.505 - Accumulated amortization—Tangible—Account 3400.

Amounts in these accounts are apportioned among the operations on the basis of the separation of the related accounts.

[52 FR 17229, May 6, 1987, as amended at 83 FR 63587, Dec. 11, 2018]

AUTHORITY: 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.

SOURCE: 52 FR 17229, May 6, 1987, unless otherwise noted.

CITE AS: 47 CFR 36.505