---
kind: "section"
citation: "18 C.F.R. § 367.2270"
title: "18"
number: "367.2270"
heading: "Account 227, Obligations under capital lease—Non-current."
url: "https://uscodex.org/cfr/18/367.2270"
---

# §367.2270. Account 227, Obligations under capital lease—Non-current.


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](/cfr/18/367.1011.md)).


## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.