{"data":{"id":"us/47-cfr-36.223","jurisdiction":"us","citation":"47 CFR 36.223","heading":"Interest and related items—Account 7500.","body":"(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.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1","Subpart C—Operating Revenues and Certain Income Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"41a880ff5a9bdf72aba09a3f280a58ed0704897706eb2ea7f22d6dc442bd53b5","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.222","next":"us/47-cfr-36.224"},"notice":"GroundRules: Original legal text. Not legal advice."}