Goto Section: 36.157 | 36.162 | Table of Contents

FCC 36.161
Revised as of October 1, 2020
Goto Year:2019 | 2021
  §  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

   (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


Goto Section: 36.157 | 36.162

Goto Year: 2019 | 2021
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