{"data":{"id":"us/47-cfr-69.310","jurisdiction":"us","citation":"47 CFR 69.310","heading":"Capital leases.","body":"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.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 69—ACCESS CHARGES","Subpart D—Apportionment of Net Investment"],"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":"428a3031a201bee4b9dac67e1d8163e7a074b6b5ee898a296804a6d4fe33fa8d","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-69.309","next":"us/47-cfr-69.311"},"notice":"GroundRules: Original legal text. Not legal advice."}