47 CFR Subpart E
Reserves and Deferrals
February 16, 2021
§
36.501
General
§
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
§
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
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