Code of Federal Regulations · Section

§ 367.2430 — Account 243, Obligations Under Capital Leases—Current

18 C.F.R. § 367.2430

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This account must include the portion, 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).

18 C.F.R. § 367.2420 18 C.F.R. § 367.2440

Authorizing Statute

Regulation of natural gas companies
15 U.S.C. § 717
Short title
16 U.S.C. § 791a