CFR›Title 47›Chapter I›Part 36›Subpart B›Subject Group Amortizable Assets ContainsSections § 36.161–§ 36.162CorpusDaily eCFRDisplayed edition2026-09-03Last updated2026-09-03 Sections § 36.161 § 36.161 Tangible assets—Account 2680. § 36.162 § 36.162 Intangible assets—Account 2690.