---
kind: "section"
citation: "47 C.F.R. § 36.161"
title: "47"
number: "36.161"
heading: "Tangible assets—Account 2680."
url: "https://uscodex.org/cfr/47/36.161"
---

# §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.

## Notes

### Authority

Authority: 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.

### Source

Source: 52 FR 17229, May 6, 1987, unless otherwise noted.