Goto Section: 36.161 | 36.171 | Table of Contents
FCC 36.162
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 36.162 Intangible assets—Account 2690.
(a) Intangible Assets, Account 2690 includes the costs of organizing and
incorporating the company, franchises, patent rights, and other intangible
property having a life of more than one year.
(b) The amount included in this account is apportioned among the operations
on the basis of the separation of the cost of Telecommunications Plant In
Service, Account 2001, excluding the Intangible Assets, Account 2690.
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Telecommunications Plant—Other
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Goto Section: 36.161 | 36.171
Goto Year: 2014 |
2016
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