Goto Section: 36.421 | 36.502 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 36.501 General.
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.
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, as amended at 83 FR 63587 , Dec. 11, 2018]
Goto Section: 36.421 | 36.502
Goto Year: 2020 |
CiteFind - See documents on FCC website that
cite this rule
Want to support this service?
Report errors in
this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please
help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
Helping make public information public