Goto Section: 32.2006 | 32.2110 | Table of Contents
FCC 32.2007
Revised as of October 1, 2008
Goto Year:2007 |
2009
Sec. 32.2007 Goodwill.
(a) This account shall include any portion of the plant purchase price that
cannot be assigned to specifically identifiable property acquired and such
amount should be identified as “goodwill”. Such amounts included in this
account shall be amortized to Account 7300, Nonoperating income and expense,
on a straight line basis over the remaining life of the acquired plant, not
to exceed 40 years.
(b) The amounts included in this account shall be maintained to show the
nature of each amount.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 67 FR 5686 , Feb. 6, 2002]
Goto Section: 32.2006 | 32.2110
Goto Year: 2007 |
2009
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