47 CFR 32.2680 - Amortizable tangible assets.

Regulations last checked for updates: Feb 11, 2026

Title 47 - Telecommunication last revised: Feb 05, 2026

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