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]