Title 47

PART 36 SUBPART E

Subpart E - Reserves and Deferrals

• 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.
• 52 FR 17229, May 6, 1987, unless otherwise noted.

47:2.0.1.1.8.5.121.1	SECTION 36.501	36.501 General.
47:2.0.1.1.8.5.121.2	SECTION 36.502	36.502 Other jurisdictional assets - Net - Account 1500.
47:2.0.1.1.8.5.121.3	SECTION 36.503	36.503 Accumulated depreciation - Account 3100.
47:2.0.1.1.8.5.121.4	SECTION 36.504	36.504 Accumulated depreciation - Property held for future telecommunications use - Account 3200.
47:2.0.1.1.8.5.121.5	SECTION 36.505	36.505 Accumulated amortization - Tangible - Account 3400.
47:2.0.1.1.8.5.121.6	SECTION 36.506	36.506 Net current deferred operating income taxes - Account 4100, Net noncurrent deferred operating income taxes - Account 4340.
47:2.0.1.1.8.5.121.7	SECTION 36.507	36.507 Other jurisdictional liabilities and deferred credits - Net - Account 4370.

---