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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.
For separations purposes, reserves and deferrals include the following accounts:
(a) Amounts in this account are separated based upon analysis of the specific items involved.
(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.
(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.
Amounts in these accounts are apportioned among the operations on the basis of the separation of the related accounts.
(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.
(a) Amounts in this account are separated based upon an analysis of the specific items involved.