Goto Section: 36.157 | 36.162 | Table of Contents
Revised as of December 4, 2012
Goto Year:2011 |
§ 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
(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
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Goto Section: 36.157 | 36.162
Goto Year: 2011 |
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