StacksVerified U.S. regulatory reference

18 CFR §367.2270

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).