Goto Section: 36.157 | 36.162 | Table of Contents
FCC 36.161
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 36.161 Tangible assets—Account 2680.
(a) Tangible Assets, Account 2680 includes the costs of property acquired
under capital leases and the original cost of leasehold improvements.
(b) The costs of capital leases are apportioned among the operations based
on similar plant owned or by analysis.
(c) The cost of leasehold improvements are apportioned among the operations
in direct proportion to the costs of the related primary account.
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Goto Section: 36.157 | 36.162
Goto Year: 2014 |
2016
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