47 CFR Part 36 - Subpart E - Reserves and Deferrals
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- § 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.