---
kind: "section"
citation: "18 C.F.R. § 367.4050"
title: "18"
number: "367.4050"
heading: "Account 405, Amortization of other property."
url: "https://uscodex.org/cfr/18/367.4050"
---

# §367.4050. Account 405, Amortization of other property.

- (a) When authorized by the Commission, this account must include charges for amortization of intangible or other property that does not have a definite or terminable life and that is not subject to charges for depreciation expense.
- (b) This account must be supported in sufficient detail to show the amortization applicable to each investment being amortized, together with the book cost of the investment and the period over which it is being written off.

## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.