{"data":{"id":"us/47-cfr-32.2680","jurisdiction":"us","citation":"47 CFR 32.2680","heading":"Amortizable tangible assets.","body":"This account shall be used by companies to record amounts for property acquired under finance leases and the original cost of leasehold improvements of the type of character detailed in Accounts 2681 and 2682.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart C—Instructions for Balance Sheet Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"ee2ba804f546fe437425a66cdfb11dc3f84f09d697cf399b1c56e0594cd45935","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.2441","next":"us/47-cfr-32.2681"},"notice":"GroundRules: Original legal text. Not legal advice."}