47 C.F.R. § 36.501

Current through May 31, 2024

Section 36.501 - General

For separations purposes, reserves and deferrals include the following accounts:

Other Jurisdictional Assets-Net	Account 1500.
Accumulated Depreciation	Account 3100.
Accumulated Depreciation-Property Held for Future Telecommunications Use	Account 3200.
Accumulated Amortization-Capital Leases	Account 3400.
Net Current Deferred Operating Income Taxes	Account 4100.
Net Noncurrent Deferred Operating Income Taxes	Account 4340.
Other Jurisdictional Liabilities and Deferred Credits-Net	Account 4370.

47 C.F.R. §36.501

69 FR 12553, Mar. 17, 2004, as amended at 83 FR 63587, Dec. 11, 2018

83 FR 63587, 1/1/2019