Code of Federal Regulations · Section
§ 32.2680 — Amortizable Tangible Assets
47 C.F.R. § 32.2680
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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.
Authorizing Statute
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Reports by carriers; contents and requirements generally47 U.S.C. § 219