47 CFR 36.505 - Accumulated amortization—Tangible

Regulations last checked for updates: Feb 06, 2026

Title 47 - Telecommunication last revised: Jan 30, 2026

§ 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