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Reserves and Deferrals | Midpage
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Code of Federal Regulations
Title 47
Chapter I
Subchapter B
Part 36
Subpart E
Reserves and Deferrals
36.501
General.
36.502
Other jurisdictional assets—Net—Account 1500.
36.503
Accumulated depreciation—Account 3100.
36.504
Accumulated depreciation—Property held for future telecommunications use—Account 3200.
36.505
Accumulated amortization—Tangible—Account 3400.
36.506
Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.
36.507
Other jurisdictional liabilities and deferred credits—Net—Account 4370.