Amounts recorded in account 3400, accumulated amortization, tangible; account 3500, accumulated amortization, intangible; and account 3600, accumulated amortization, other, are apportioned among the operations based on the separation of the related accounts.

Cross-References:

Accumulated amortization - tangible, 47 C.F.R. § 32.3400 (1991).

Accumulated amortization - intangible, 47 C.F.R. § 32.3500 (1991).

Accumulated amortization - other, 47 C.F.R. § 32.3600 (1991).

Accumulated amortization - tangible - account 3400, accumulated amortization - intangible - account 3500, and accumulated amortization - other - account 3600, 47 C.F.R. § 36.505(a) (1991).

Source: 19 SDR 111, effective January 31, 1993.

General Authority: SDCL 49-1-11 , 49-31-5 , 49-31-18 .

Law Implemented: SDCL 49-31-18 .