Sec. 32.3500  Accumulated amortization--intangible.

    (a) This account shall include the accumulated amortization 
associated with the investment contained in Account 2690, Intangibles.
    (b) This account shall be credited with amortization amounts 
concurrently charged to Account 6564, Amortization Expense--Intangible. 
(Note also Account 3300, Accumulated Depreciation--Nonoperating.)
    (c) When any item carried in Account 2690 is sold, relinquished, or 
otherwise

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retired from service, this account shall be charged with the cost of the 
retired item. Remaining amounts associated with the item shall be 
debited Account 7360, Other Nonoperating Income.