Regulations last checked for updates: Oct 17, 2024

Title 47 - Telecommunication last revised: Oct 11, 2024
All TitlesTitle 47Chapter IPart 36Subpart E - Subpart E—Reserves and Deferrals
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. 151,152,154,201,205,220,221,254,303,403,410,and
source: 52 FR 17229, May 6, 1987, unless otherwise noted.
cite as: 47 CFR 36.505
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