Subpart E—Reserves and Deferrals

Sections

• 36.501
  § 36.501 General.
• 36.502
  § 36.502 Other jurisdictional assets—Net—Account 1500.
• 36.503
  § 36.503 Accumulated depreciation—Account 3100.
• 36.504
  § 36.504 Accumulated depreciation—Property held for future telecommunications use—Account 3200.
• 36.505
  § 36.505 Accumulated amortization—Tangible—Account 3400.
• 36.506
  § 36.506 Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.
• 36.507
  § 36.507 Other jurisdictional liabilities and deferred credits—Net—Account 4370.