Reserves and Deferrals

  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

Checkout our iOS App for a better way to browser and research.

Section
36.501

General.

Section
36.502

Other jurisdictional assets - Net - Account 1500.

Section
36.503

Accumulated depreciation - Account 3100.

Section
36.504

Accumulated depreciation - Property held for future telecommunications use - Account 3200.

Section
36.505

Accumulated amortization - Tangible - Account 3400.

Section
36.506

Net current deferred operating income taxes - Account 4100, Net noncurrent deferred operating income taxes - Account 4340.

Section
36.507

Other jurisdictional liabilities and deferred credits - Net - Account 4370.