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Code of Federal Regulations (Last Updated: November 8, 2024)

Title 47 - Telecommunication

Chapter I - Federal Communications Commission

SubChapter B - Common Carrier Services

Part 36 - Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies 1

Subpart E - Reserves and Deferrals

§ 36.502 - Other jurisdictional assets - Net - Account 1500.

Latest version.

§ 36.502 Other jurisdictional assets - Net - Account 1500.

(a) Amounts in this account are separated based upon analysis of the specific items involved.

                    
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