CFR›Title 47›Chapter I›Part 36›Subpart B›Subject Group Amortizable Assets ContainsSections 36.161–36.162CorpusDaily eCFRDisplayed edition2026-04-27Last updated2026-04-27 Sections 36.161 § 36.161 Tangible assets—Account 2680. 36.162 § 36.162 Intangible assets—Account 2690. Next Cable and Wire Facilities Cable and Wire Facilities