Title 47

SECTION 32.2680

32.2680 Amortizable tangible assets.

§ 32.2680 Amortizable tangible assets.

This account shall be used by companies to record amounts for property acquired under finance leases and the original cost of leasehold improvements of the type of character detailed in Accounts 2681 and 2682.

[84 FR 4729, Feb. 19, 2019]

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