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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 47 - Telecommunication |
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Chapter I - Federal Communications Commission |
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SubChapter B - Common Carrier Services |
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Part 36 - Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies 1 |
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Subpart E - Reserves and Deferrals |
| § 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. |