47 C.F.R. § 36.161 Tangible assets—Account 2680.
Title 47 - Telecommunication
(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.
Title 47: Telecommunication
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
Subpart B—Telecommunications Property
Amortizable Assets
§ 36.161 Tangible assets—Account 2680.
