47 C.F.R. Subpart E—Reserves and Deferrals
Title 47 - Telecommunication
For separations purposes, reserves and deferrals include the following accounts: [69 FR 12553, Mar. 17, 2004] (a) Amounts in this account are separated based upon analysis of the specific items involved. (a) Amounts recorded in this account shall be separated on the basis of the separation of the associated primary Plant Accounts or related categories, excluding amortizable assets. (a) Amounts in this account are apportioned among the operations on the basis of the separation of the costs of the related items carried in Account 2002—Property Held for Future Telecommunications Use. (a) Amounts in these accounts are apportioned among the operations on the basis of the separation of the related accounts. (a) Amounts in these accounts are maintained by plant account and are apportioned among the operations on the basis of the separations of the related plant accounts. (a) Amounts in this account are separated based upon an 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
§ 36.501 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.
§ 36.502 Other jurisdictional assets—Net—Account 1500.
§ 36.503 Accumulated depreciation—Account 3100.
§ 36.504 Accumulated depreciation—Property held for future telecommunications use—Account 3200.
§ 36.505 Accumulated amortization—Tangible—Account 3400 (Class B Telephone Companies); Accumulated amortization—Capital Leases—Account 3410 (Class A Telephone Companies).
§ 36.506 Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.
§ 36.507 Other jurisdictional liabilities and deferred credits—Net—Account 4370.