Goto Section: 36.161 | 36.171 | Table of Contents
Revised as of October 1, 2020
Goto Year:2019 |
§ 36.162 Intangible assets--Account 2690.
(a) Intangible Assets, Account 2690 includes the costs of organizing
and incorporating the company, franchises, patent rights, and other
intangible property having a life of more than one year.
(b) The amount included in this account is apportioned among the
operations on the basis of the separation of the cost of
Telecommunications Plant In Service, Account 2001, excluding the
Intangible Assets, Account 2690.
Goto Section: 36.161 | 36.171
Goto Year: 2019 |
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