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. § 36.506

Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340

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(a) Amounts in these accounts are maintained by plant account and are apportioned among the operations on the basis of the separations of the related plant accounts.