Regulations last checked for updates: Oct 16, 2024

Title 47 - Telecommunication last revised: Oct 11, 2024
All TitlesTitle 47Chapter IPart 32Subpart C - Subpart C—Instructions for Balance Sheet Accounts
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,unless
source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.
cite as: 47 CFR 32.2680
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