FCC 36.162 as of October 1, 2005

Goto Section: 36.161 | 36.171 | Table of Contents

FCC 36.162
Revised as of October 1, 2005
Goto Year:2004 | 2006

Sec.  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.

Telecommunications Plant—Other

Goto Section: 36.161 | 36.171

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