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

1. (1) Accumulated depreciation, account 3100;
2. (2) Accumulated depreciation, property held for future telecommunications use, account 3200;
3. (3) Accumulated amortization, tangible, account 3400;
4. (4) Accumulated amortization, intangible, account 3500;
5. (5) Accumulated amortization, other, account 3600;
6. (6) Net current deferred operating income taxes, account 4100;

7. (7) Net noncurrent deferred operating income taxes, account 4340.

   Cross-References:

   Accumulated depreciation, 47 C.F.R. § 32.3100 (1991).

   Accumulated depreciation - held for future telecommunications use, 47 C.F.R. § 32.3200 (1991).

   Accumulated amortization - tangible, 47 C.F.R. § 32.3400 (1991).

   Accumulated amortization - intangible, 47 C.F.R. § 32.3500 (1991).

   Accumulated amortization - other, 47 C.F.R. § 32.3600 (1991).

   Net current deferred operating income taxes, 47 C.F.R. § 32.4100 (1991).

   Net noncurrent deferred operating income taxes, 47 C.F.R. § 32.4340 (1991).

   Reserves and deferrals, general, 47 C.F.R. § 36.501(a) (91991).

Source: 19 SDR 111, effective January 31, 1993.

General Authority: SDCL 49-1-11 , 49-31-5 , 49-31-18 .

Law Implemented: SDCL 49-31-18 .