Subpart E - RESERVES AND DEFERRALS
- Section 36.501 - General
- Section 36.502 - Other jurisdictional assets-Net-Account 1500
- Section 36.503 - Accumulated depreciation-Account 3100
- Section 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200
- Section 36.505 - Accumulated amortization-Tangible-Account 3400
- Section 36.506 - Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating income taxes-Account 4340
- Section 36.507 - Other jurisdictional liabilities and deferred credits-Net-Account 4370