Goto Section: 32.2006 | 32.2110 | Table of Contents

FCC 32.2007
Revised as of October 1, 2005
Goto Year:2004 | 2006
Sec.  32.2007   Goodwill.

   (a) This account shall include any portion of the plant purchase price that
   cannot be assigned to specifically identifiable property acquired and such
   amount should be identified as “goodwill”. Such amounts included in this
   account shall be amortized to Account 7300, Nonoperating income and expense,
   on a straight line basis over the remaining life of the acquired plant, not
   to exceed 40 years.

   (b) The amounts included in this account shall be maintained to show the
   nature of each amount.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  67 FR 5686 , Feb. 6, 2002]


Goto Section: 32.2006 | 32.2110

Goto Year: 2004 | 2006
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