18 CFR 367.2270

§ 367.2270 Account 227, Obligations under capital lease—Non-current.

United States · 18 CFR — Conservation of Power and Water Resources · Status: effective

Cite this

Citation: 18 CFR 367.2270, § 367.2270 Account 227, Obligations under capital lease—Non-current, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71507
Permanent ID: ys:prov:71507@1
SHA-256: 8b2f3a17fc9faa45e94e60f84409acbfe46faca7611ab4aa1b79bce5f1e5f973

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

This account must include the portion not due within one year, of the obligations recorded for the amounts applicable to leased property recorded as assets in account 101.1, Property under capital leases (§ 367.1011).

Legislative history

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