Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 47 - Telecommunication |
Chapter I - Federal Communications Commission |
SubChapter B - Common Carrier Services |
Part 32 - Uniform System of Accounts for Telecommunications Companies |
Subpart C - Instructions for Balance Sheet Accounts |
§ 32.4060 - Current maturities—capital leases.
Latest version.
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Link to an amendment published at 67 FR 5689, Feb. 6, 2002. This amendment was delayed until Jan. 1, 2003, at 67 FR 20052, Apr. 24, 2002. This account shall include the current portion of obligations applicable to property obtained under capital leases.
Effective Date Note: At 67 FR 5689, Feb. 6, 2002, § 32.4060 was removed, effective Aug. 6, 2002. At 67 FR 20052, Apr. 24, 2002, the effective date was delayed until Jan. 1, 2003.