FCC 36.223 Revised as of October 1, 2006
Goto Year:2005 |
2007
Sec. 36.223 Interest and related items—Account 7500.
(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.
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