[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR36.223]

[Page 479]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 36_JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR \
 
        Subpart C_Operating Revenues and Certain Income Accounts
 
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.