FCC 36.223 Revised as of December 4, 2012
Goto Year:2011 |
2013
§ 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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