Goto Section: 36.421 | 36.502 | Table of Contents
Revised as of December 20, 2018
Goto Year:2018 |
§ 36.501 General.
Link to an amendment published at 83 FR 63587 , Dec. 11, 2018.
For separations purposes, reserves and deferrals include the following
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 (Class B Telephone
Companies); Account 3410 (Class A Telephone Companies).
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]
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Goto Section: 36.421 | 36.502
Goto Year: 2018 |
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