Sec.  36.501   General.

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

Other Jurisdictional Assets_Net...........  Account 1500.
Accumulated Depreciation..................  Account 3100.
Accumulated Depreciation_Property Held for  Account 3200.
 Future Telecommunications Use.
Accumulated Amortization_Capital Leases...  Account 3400 (Class B
                                             Telephone Companies);
                                             Account 3410 (Class A
                                             Telephone Companies).
Net Current Deferred Operating Income       Account 4100.
 Taxes.
Net Noncurrent Deferred Operating Income    Account 4340.
 Taxes.
Other Jurisdictional Liabilities and        Account 4370.
 Deferred Credits_Net.


   [ 69 FR 12553 , Mar. 17, 2004]