---
kind: "section"
citation: "47 C.F.R. § 36.223"
title: "47"
number: "36.223"
heading: "Interest and related items—Account 7500."
url: "https://uscodex.org/cfr/47/36.223"
---

# §36.223. Interest and related items—Account 7500.

- (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.

## Notes

### Authority

Authority: 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.

### Source

Source: 52 FR 17229, May 6, 1987, unless otherwise noted.