---
kind: "section"
citation: "47 C.F.R. § 36.505"
title: "47"
number: "36.505"
heading: "Accumulated amortization—Tangible—Account 3400."
url: "https://uscodex.org/cfr/47/36.505"
---

# §36.505. Accumulated amortization—Tangible—Account 3400.


Amounts in these accounts are apportioned among the operations on the basis of the separation of the related accounts.


## Notes

### Amendments

[52 FR 17229, May 6, 1987, as amended at 83 FR 63587, Dec. 11, 2018]

### 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.

### Amendments

[52 FR 17229, May 6, 1987, as amended at 83 FR 63587, Dec. 11, 2018]