Title 47

SECTION 36.505

36.505 Accumulated amortization - Tangible - Account 3400.

§ 36.505 Accumulated amortization - Tangible - Account 3400.

Amounts in these accounts are apportioned among the operations on the basis of the separation of the related accounts.

[52 FR 17229, May 6, 1987, as amended at 83 FR 63587, Dec. 11, 2018]