C.F.R. » Title 47 » CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION › SUBCHAPTER B—COMMON CARRIER SERVICES › PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 › Subpart E—Reserves and Deferrals

47 C.F.R. § 36.501

General

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

Other Jurisdictional Assets—NetAccount 1500.
Accumulated DepreciationAccount 3100.
Accumulated Depreciation—Property Held for Future Telecommunications UseAccount 3200.
Accumulated Amortization—Capital LeasesAccount 3400.
Net Current Deferred Operating Income TaxesAccount 4100.
Net Noncurrent Deferred Operating Income TaxesAccount 4340.
Other Jurisdictional Liabilities and Deferred Credits—NetAccount 4370.
[69 FR 12553, Mar. 17, 2004, as amended at 83 FR 63587, Dec. 11, 2018]