47 C.F.R. § 36.501 General.
Title 47 - Telecommunication
For separations purposes, reserves and deferrals include the following accounts: [69 FR 12553, Mar. 17, 2004]
Title 47: Telecommunication
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
Subpart E—Reserves and Deferrals
§ 36.501 General.
Other Jurisdictional Assets_Net........... Account 1500.Accumulated Depreciation.................. Account 3100.Accumulated Depreciation_Property Held for Account 3200. Future Telecommunications Use.Accumulated Amortization_Capital Leases... Account 3400 (Class B Telephone Companies); Account 3410 (Class A Telephone Companies).Net Current Deferred Operating Income Account 4100. Taxes.Net Noncurrent Deferred Operating Income Account 4340. Taxes.Other Jurisdictional Liabilities and Account 4370. Deferred Credits_Net.
