U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 47Chapter IPart 32Subpart E - Subpart E—Instructions for Expense Accounts
View all text of Subpart E [§ 32.5999 - § 32.6790]
§ 32.6563 - Amortization expense—tangible.

This account shall include only the amortization of costs included in Accounts 2681, Capital leases, and 2682, Leasehold improvements.

[69 FR 44607, July 27, 2004]
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