20:10:28:86Interest and related items -- Account 7500 -- Apportionment of expenses.

Only interest paid relating to capital leases is considered in account 7500 for separations purposes. Subsidiary record categories are maintained for this account that include details relating to interest expense on capital leases. Interest expense is apportioned consistent with the associated capital leases in account 2680.

Source: 19 SDR 111, effective January 31, 1993.