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Regulations last checked for updates: May 14, 2025

Title 47 - Telecommunication last revised: May 05, 2025
All TitlesTitle 47Chapter IPart 36Subpart E - 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.
authority: 47 U.S.C. 151,152,154,201,205,220,221,254,303,403,410,and
source: 52 FR 17229, May 6, 1987, unless otherwise noted.
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