§ 36.501   General.

   For separations purposes, reserves and deferrals include the following
   accounts:
   Other Jurisdictional Assets—Net Account 1500.
   Accumulated Depreciation Account 3100.
   Accumulated Depreciation—Property Held for Future Telecommunications
   Use Account 3200.
   Accumulated Amortization—Capital Leases Account 3400 (Class B Telephone
   Companies); Account 3410 (Class A Telephone Companies).
   Net Current Deferred Operating Income Taxes Account 4100.
   Net Noncurrent Deferred Operating Income Taxes Account 4340.
   Other Jurisdictional Liabilities and Deferred Credits—Net Account 4370.

   [ 69 FR 12553 , Mar. 17, 2004]

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