Code of Federal Regulations · Section
§ 32.6563 — Amortization Expense—Tangible
47 C.F.R. § 32.6563
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This account shall include only the amortization of costs included in Accounts 2681, Capital leases, and 2682, Leasehold improvements.
Authorizing Statute
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Reports by carriers; contents and requirements generally47 U.S.C. § 219