Goto Section: 32.3400 | 32.3999 | Table of Contents

FCC 32.3410
Revised as of October 1, 2008
Goto Year:2007 | 2009
  Sec.  32.3410   Accumulated amortization—capitalized leases.

   (a) This account shall include the accumulated amortization associated with
   the investment contained in Account 2681, Capital Leases.

   (b) This account shall be credited with amounts for the amortization of
   capital  leases  concurrently  charged  to  Account 6563, Amortization
   expense—tangible.     (Note    also    Account    3300,    Accumulated
   depreciation—nonoperating.)

   (c) When any item carried in Account 2681 is sold, is relinquished, or is
   otherwise retired from service, this account shall be charged with the cost
   of the retired item. Remaining amounts associated with the item shall be
   debited to Account 7100, Other operating income and expenses, or Account
   7300, Nonoperating income and expense, as appropriate.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  67 FR 5688 , Feb. 6, 2002;  69 FR 53649 , Sept. 2, 2004]


Goto Section: 32.3400 | 32.3999

Goto Year: 2007 | 2009
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