US lawFederal (United States)RegulationsTitle 47 CFR — TelecommunicationChapter I — FEDERAL COMMUNICATIONS COMMISSIONPart 32 — UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIESSubpart C — Instructions for Balance Sheet Accounts32.268047 C.F.R. § 32.2680Amortizable tangible assets.Last amended: 2020Year: 2026Length: 40 wordsOfficial source Cite as 47 C.F.R. § 32.2680 (2026)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]Previous47 C.F.R. § 32.2441Next47 C.F.R. § 32.2681