GroundRules
47 CFR 36.161: Tangible assets—Account 2680.
Where this section sits in the code
- Title 47—Telecommunication
- CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION
- SUBCHAPTER B—COMMON CARRIER SERVICES
- PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1
- Subpart B—Telecommunications Property
(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.
Collected 2026-08-27T02:26:28Z. Source file · JSON