47 C.F.R. § 36.502 Other jurisdictional assets—Net—Account 1500.
Title 47 - Telecommunication
(a) Amounts in this account are separated based upon analysis of the specific items involved.
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
§ 36.502 Other jurisdictional assets—Net—Account 1500.