[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR36.161]

[Page 476]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 36_JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR \
 
                  Subpart B_Telecommunications Property
 
Sec. 36.161  Tangible assets--Account 2680.

    (a) Tangible Assets, Account 2680 includes the costs of property 
acquired under capital leases and the original cost of leasehold 
improvements.
    (b) The costs of capital leases are apportioned among the operations 
based on similar plant owned or by analysis.
    (c) The cost of leasehold improvements are apportioned among the 
operations in direct proportion to the costs of the related primary 
account.