18 CFR 367.2270 - Account 227, Obligations under capital lease

Regulations last checked for updates: Nov 26, 2024

Title 18 - Conservation of Power and Water Resources last revised: Nov 22, 2024

View all text of Subpart F [§ 367.1010 - § 367.2830]

§ 367.2270 - Account 227, Obligations under capital lease—Non-current.

This account must include the portion not due within one year, of the obligations recorded for the amounts applicable to leased property recorded as assets in account 101.1, Property under capital leases (§ 367.1011).

authority: 15 U.S.C. 717

source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.

cite as: 18 CFR 367.2270