Code of Federal Regulations · Section
§ 367.2270 — Account 227, Obligations Under Capital Lease—Non-current
18 C.F.R. § 367.2270
View:
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).
Authorizing Statute
-
Regulation of natural gas companies15 U.S.C. § 717
-
Short title16 U.S.C. § 791a