[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR36.162]

[Page 477]
 
                       TITLE 47--TELECOMMUNICATION
 
                    CHAPTER I--FEDERAL COMMUNICATIONS
                         COMMISSION (CONTINUED)
 
PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR 
SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES 
AND RESERVES FOR TELECOMMUNICATIONS COMPANIES \1\--Table of Contents
 
                 Subpart B--Telecommunications Property
 
Sec. 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.

                     Telecommunications Plant--Other