General.

  1. Law
  2. CFR 47
  3. Telecommunication
  4. Federal Communications Commission
  5. Common Carrier Services
  6. Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies
  7. Reserves and Deferrals
  8. General.

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§ 36.501 General.

For separations purposes, reserves and deferrals include the following accounts:

Expand Table
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]


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