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. § 36.505

Accumulated amortization—Tangible—Account 3400

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Amounts in these accounts are apportioned among the operations on the basis of the separation of the related accounts.

[52 FR 17229, May 6, 1987, as amended at 83 FR 63587, Dec. 11, 2018]