§ 36.501 - General.

§ 36.501 General.

Cross Reference

Link to an amendment published at 83 FR 63587, Dec. 11, 2018.

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 (Class B Telephone Companies); Account 3410 (Class A Telephone Companies).
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.

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