[Code of Federal Regulations]
[Title 47, Volume 3]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR69.310]

[Page 422-423]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 69_ACCESS CHARGES--Table of Contents
 
                Subpart D_Apportionment of Net Investment
 
Sec.  69.310  Capital leases.

    Capital Leases in Account 2680 shall be directly assigned to the 
appropriate

[[Page 423]]

interexchange category or access elements consistent with the treatment 
prescribed for similar plant costs or shall be apportioned in the same 
manner as Account 2001.