[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: 47CFR36.162]

[Page 476]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 36_JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR \
 
                  Subpart B_Telecommunications Property
 
Sec. 36.162  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