47 CFR § 32.2680 - Amortizable tangible assets.

---
identifier: "/us/cfr/t47/s32.2680"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.2680 - Amortizable tangible assets."
title_number: 47
title_name: "Telecommunication"
section_number: "32.2680"
section_name: "Amortizable tangible assets."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "32"
part_name: "UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 219, 220 as amended, unless otherwise noted."
regulatory_source: "51 FR 43499, Dec. 2, 1986, unless otherwise noted."
cfr_part: "32"
---


# 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]