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Code of Federal Regulations Title 47. Telecommunication § 47.36.501 General

Current as of October 02, 2022 | Updated by FindLaw Staff

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.

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.
1  The Commission has determined that the same jurisdictional separations used in the contiguous states are to be used for Alaska, Hawaii, Puerto Rico and the Virgin Islands. Integration of Rates and Services, Docket No. 21263, 87 FCC 2nd 18 (1981);  Integration of Rates and Services, Docket No. 21264, 72 FCC 2nd 699 (1979).
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Cite this article: FindLaw.com - Code of Federal Regulations Title 47. Telecommunication § 47.36.501 General - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-47-telecommunication/cfr-sect-47-36-501/

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