Goto Section: 36.157 | 36.162 | Table of Contents

FCC 36.161
Revised as of October 1, 2005
Goto Year:2004 | 2006
Sec.  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.


Goto Section: 36.157 | 36.162

Goto Year: 2004 | 2006
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