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 § 36.504
47 CFR § 36.504
Accumulated depreciation—Property held for future telecommunications use—Account 3200
February 16, 2021
CFR

(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.

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§ 36.503 Accumulated depreciation—Account 3100
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§ 36.505 Accumulated amortization—Tangible—Account 3400

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