Title 47
SECTION 36.501
36.501 General.
§ 36.501 General.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. |
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. |