Goto Section: 36.421 | 36.502 | Table of Contents
FCC 36.501
Revised as of October 1, 2011
Goto Year:2010 |
2012
§ 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 Future Telecommunications
Use Account 3200.
Accumulated Amortization--Capital Leases Account 3400 (Class B
Telephone Companies); Account 3410 (Class A Telephone Companies).
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]
Goto Section: 36.421 | 36.502
Goto Year: 2010 |
2012
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