1. Regulations
  2. title 47
  3. chapter I-i1
  4. part 36
  5. subpart E
  6. § 36.501

View all text of Subpart E [§ 36.501 - § 36.507]

§ 36.501 - General.

For separations purposes, reserves and deferrals include the following accounts:

Other Jurisdictional Assets—NetAccount 1500. Accumulated DepreciationAccount 3100. Accumulated Depreciation—Property Held for Future Telecommunications UseAccount 3200. Accumulated Amortization—Capital LeasesAccount 3400. Net Current Deferred Operating Income TaxesAccount 4100. Net Noncurrent Deferred Operating Income TaxesAccount 4340. Other Jurisdictional Liabilities and Deferred Credits—NetAccount 4370.
[69 FR 12553, Mar. 17, 2004, as amended at 83 FR 63587, Dec. 11, 2018]

AUTHORITY: 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.

SOURCE: 52 FR 17229, May 6, 1987, unless otherwise noted.

CITE AS: 47 CFR 36.501