Sec. 36.501  General.

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

                                                                        
                                                                        
                                                                        
Other Jurisdictional Assets--Net........  Account 1500                  
Accumulated Depreciation................  Account 3100                  
Accumulated Depreciation--Property Held   Account 3200                  
 for Future Telecommunications Use.                                     
Accumulated Amortization--Tangible......  Account 3400                  
Accumulated Amortization--Intangible....  Account 3500                  
Accumulated Amortization--Other.........  Account 3600                  
Net Current Deferred Operating Income     Account 4100                  
 Taxes.                                                                 
Net Noncurrent Deferred Operating Income  Account 4340                  
 Taxes.                                                                 
Other Jurisdictional Liabilities and      Account 4370                  
 Deferred Credits--Net.