Goto Section: 36.222 | 36.224 | Table of Contents

FCC 36.223
Revised as of September 1, 2021
Goto Year:2020 | 2022
  §  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.


Goto Section: 36.222 | 36.224

Goto Year: 2020 | 2022
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