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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 47 - Telecommunication |
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Chapter I - Federal Communications Commission |
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SubChapter B - Common Carrier Services |
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Part 36 - Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies 1 |
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Subpart B - Telecommunications Property |
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Amortizable Assets |
§ 36.162 - Intangible assets - Account 2690.
Latest version.
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§ 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.