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 § 36.503
47 CFR § 36.503
Accumulated depreciation—Account 3100
February 16, 2021
CFR

(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.

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§ 36.502 Other jurisdictional assets—Net—Account 1500
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§ 36.504 Accumulated depreciation—Property held for future telecommunications use—Account 3200

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