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e-CFR data is current as of September 23, 2020

Title 47Chapter ISubchapter BPart 36 → Subpart E


Title 47: Telecommunication
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES


Subpart E—Reserves and Deferrals


Contents
§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.

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§36.501   General.

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

Other Jurisdictional Assets—NetAccount 1500.
Accumulated DepreciationAccount 3100.
Accumulated Depreciation—Property Held for Future Telecommunications UseAccount 3200.
Accumulated Amortization—Capital LeasesAccount 3400.
Net Current Deferred Operating Income TaxesAccount 4100.
Net Noncurrent Deferred Operating Income TaxesAccount 4340.
Other Jurisdictional Liabilities and Deferred Credits—NetAccount 4370.

[69 FR 12553, Mar. 17, 2004, as amended at 83 FR 63587, Dec. 11, 2018]

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§36.502   Other jurisdictional assets—Net—Account 1500.

(a) Amounts in this account are separated based upon analysis of the specific items involved.

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§36.503   Accumulated depreciation—Account 3100.

(a) Amounts recorded in this account shall be separated on the basis of the separation of the associated primary Plant Accounts or related categories, excluding amortizable assets.

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§36.504   Accumulated depreciation—Property held for future telecommunications use—Account 3200.

(a) Amounts in this account are apportioned among the operations on the basis of the separation of the costs of the related items carried in Account 2002—Property Held for Future Telecommunications Use.

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§36.505   Accumulated amortization—Tangible—Account 3400.

Amounts in these accounts are apportioned among the operations on the basis of the separation of the related accounts.

[52 FR 17229, May 6, 1987, as amended at 83 FR 63587, Dec. 11, 2018]

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§36.506   Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.

(a) Amounts in these accounts are maintained by plant account and are apportioned among the operations on the basis of the separations of the related plant accounts.

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§36.507   Other jurisdictional liabilities and deferred credits—Net—Account 4370.

(a) Amounts in this account are separated based upon an analysis of the specific items involved.

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