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Code of Federal Regulations Title 47. Telecommunication § 47.36.162 Intangible assets—Account 2690

Current as of January 02, 2025 | Updated by Findlaw Staff

(a) Intangible Assets, Account 2690 includes the costs of organizing and incorporating the company, franchises, patent rights, and other intangible property having a life of more than one year.

(b) The amount included in this account is apportioned among the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690.

 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 § 47.36.162 Intangible assets—Account 2690 - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-47-telecommunication/cfr-sect-47-36-162/

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