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 § 36.506
47 CFR § 36.506
Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340
February 16, 2021
CFR

(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.

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§ 36.505 Accumulated amortization—Tangible—Account 3400
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§ 36.507 Other jurisdictional liabilities and deferred credits—Net—Account 4370

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