1. Regulations
  2. title 47
  3. chapter I-i1
  4. part 36
  5. subpart E
  6. § 36.503

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

§ 36.503 - Accumulated depreciation—Account 3100.

(a) Amounts recorded in this account shall be separated on the basis of the separation of the associated primary Plant Accounts or related categories, excluding amortizable assets.

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 36.503