47 C.F.R. § 69.310 Capital leases.
Title 47 - Telecommunication
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.
Title 47: Telecommunication
PART 69—ACCESS CHARGES
Subpart D—Apportionment of Net Investment
§ 69.310 Capital leases.
