1. LawStack
  2. Title 47 - Telecommunication
  3. Chapter I - FEDERAL COMMUNICATIONS COMMISSION
  4. Subchapter B - COMMON CARRIER SERVICES
  5. Part 36 - JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
  6. Subpart E - Reserves and Deferrals
  7. 47 CFR § 36.501
47 CFR § 36.501
General
February 16, 2021
CFR

For separations purposes, reserves and deferrals include the following accounts:

Open Table
Other Jurisdictional Assets—Net Account 1500.
Accumulated Depreciation Account 3100.
Accumulated Depreciation—Property Held for Future Telecommunications Use Account 3200.
Accumulated Amortization—Capital Leases Account 3400.
Net Current Deferred Operating Income Taxes Account 4100.
Net Noncurrent Deferred Operating Income Taxes Account 4340.
Other Jurisdictional Liabilities and Deferred Credits—Net Account 4370.

[69 FR 12553, Mar. 17, 2004, as amended at 83 FR 63587, Dec. 11, 2018]

Next
§ 36.502 Other jurisdictional assets—Net—Account 1500

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