Goto Section: 36.421 | 36.502 | Table of Contents
FCC 36.501
Revised as of October 1, 2005
Goto Year:2004 |
2006
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]
Goto Section: 36.421 | 36.502
Goto Year: 2004 |
2006
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