1. LawStack
  2. Title 47 - Telecommunication
  3. Chapter I - FEDERAL COMMUNICATIONS COMMISSION
  4. Subchapter B - COMMON CARRIER SERVICES
  5. Part 32 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
  6. Subpart E - Instructions for Expense Accounts
  7. 47 CFR § 32.6563
47 CFR § 32.6563
Amortization expense—tangible
February 16, 2021
CFR

This account shall include only the amortization of costs included in Accounts 2681, Capital leases, and 2682, Leasehold improvements.

[69 FR 44607, July 27, 2004]

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§ 32.6562 Depreciation expense—property held for future telecommunications use
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§ 32.6564 Amortization expense—intangible

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