47 CFR 36.223

§ 36.223 Interest and related items—Account 7500.

United States · 47 CFR — Telecommunication · Status: effective

Cite this

Citation: 47 CFR 36.223, § 36.223 Interest and related items—Account 7500, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235463
Permanent ID: ys:prov:235463@1
SHA-256: 41a880ff5a9bdf72aba09a3f280a58ed0704897706eb2ea7f22d6dc442bd53b5

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Full text

(a) Only interest paid relating to capital leases is considered in this account for separations purposes. Subsidiary Record Categories should be maintained for this account that include details relating to interest expense on capital leases. Such interest expense is apportioned on a basis consistent with the associated capital leases in Account 2680.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.