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Code of Federal Regulations Title 47. Telecommunication § 47.36.161 Tangible assets—Account 2680

Current as of October 02, 2022 | Updated by FindLaw Staff

(a) Tangible Assets, Account 2680 includes the costs of property acquired under capital leases and the original cost of leasehold improvements.

(b) The costs of capital leases are apportioned among the operations based on similar plant owned or by analysis.

(c) The cost of leasehold improvements are apportioned among the operations in direct proportion to the costs of the related primary account.

 1

 The Commission has determined that the same jurisdictional separations used in the contiguous states are to be used for Alaska, Hawaii, Puerto Rico and the Virgin Islands. Integration of Rates and Services, Docket No. 21263, 87 FCC 2nd 18 (1981);  Integration of Rates and Services, Docket No. 21264, 72 FCC 2nd 699 (1979).

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Cite this article: FindLaw.com - Code of Federal Regulations Title 47. Telecommunication § 47.36.161 Tangible assets—Account 2680 - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-47-telecommunication/cfr-sect-47-36-161/

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