Goto Section: 32.3300 | 32.3410 | Table of Contents
FCC 32.3400
Revised as of October 1, 2006
Goto Year:2005 |
2007
Sec. 32.3400 Accumulated amortization—tangible.
(a) This account shall be used by Class B companies and shall include:
(1) the accumulated amortization associated with the investment contained in
Account 2681, Capital leases.
(2) the accumulated amortization associated with the investment contained in
Account 2682, Leasehold improvements.
(b) This account shall be credited with amounts for the amortization of
capital leases and leasehold improvements concurrently charged to Account
6563, Amortization expense—tangible. (Note also Account 3300, Accumulated
depreciation—nonoperating.)
(c) When any item carried in Account 2681 or Account 2682 is sold, is
relinquished, or is otherwise retired from service, this account shall be
charged with the cost of the retired item. Remaining amounts associated with
the item shall be debited to Account 7100, Other operating income and
expenses, or Account 7300, Nonoperating income and expense, as appropriate.
[ 69 FR 53649 , Sept. 2, 2004]
Goto Section: 32.3300 | 32.3410
Goto Year: 2005 |
2007
CiteFind - See documents on FCC website that
cite this rule
Want to support this service?
Thanks!
Report errors in
this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please
help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public