[Code of Federal Regulations] [Title 47, Volume 3] [Revised as of October 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 47CFR69.310] [Page 429] 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 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. [[Page 430]]