(a) This account shall include the original cost of leasehold improvements made to telecommunications plant held under a finance or operating lease, which are subject to amortization treatment. This account shall also include those improvements which will revert to the lessor. (b) Improvements to leased telecommunications plant which are of a relatively minor cost or short life or for which the period of the lease is one year or less

(a) This account shall include the accumulated amortization associated with the investment contained in Account 2681, Finance Leases. (b) This account shall be credited with amounts for the amortization of finance 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

(a) Any tariff filing made pursuant to an Application for Special Permission, Commission decision or order must contain the following statement: Issued under authority of (specific reference to the special permission, Commission decision, or order) of the Commission. (b) When a portion of any