47 CFR § 69.310 - Capital leases.

---
identifier: "/us/cfr/t47/s69.310"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 69.310 - Capital leases."
title_number: 47
title_name: "Telecommunication"
section_number: "69.310"
section_name: "Capital leases."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "69"
part_name: "ACCESS CHARGES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 154, 201, 202, 203, 205, 218, 220, 254, 403."
regulatory_source: "48 FR 10358, Mar. 11, 1983, unless otherwise noted."
cfr_part: "69"
---


# 69.310 Capital leases.

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.