Title 18

SECTION 367.2270

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

§ 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).