Subpart E. Subpart E—Reserves and Deferrals

• § 36.501 - General.
• § 36.502 - Other jurisdictional assets—Net—Account 1500.
• § 36.503 - Accumulated depreciation—Account 3100.
• § 36.504 - Accumulated depreciation—Property held for future telecommunications use—Account 3200.
• § 36.505 - Accumulated amortization—Tangible—Account 3400.
• § 36.506 - Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.
• § 36.507 - Other jurisdictional liabilities and deferred credits—Net—Account 4370.