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