§  65.830   Deducted items.

   (a) The following items shall be deducted from the interstate rate
   base.

   (1) The interstate portion of deferred taxes (Accounts 4100 and 4340).

   (2) The interstate portion of customer deposits (Account 4040).

   (3) The interstate portion of other long-term liabilities in (Account
   4300 Other long-term liabilities and deferred credits) that were
   derived from the expenses specified in Sec. 65.450(a).

   (4) The interstate portion of other deferred credits in (Account 4300
   Other long-term liabilities and deferred credits) to the extent they
   arise from the provision of regulated telecommunications services. This
   shall include deferred gains related to sale-leaseback arrangements.

   (b) The interstate portion of deferred taxes, customer deposits and
   other deferred credits shall be determined as prescribed by 47 CFR part
   36.

   (c) The interstate portion of other long-term liabilities included in
   (Account 4300 Other long-term liabilities and deferred credits) shall
   bear the same proportionate relationships as the interstate/intrastate
   expenses which gave rise to the liability.

   [ 54 FR 9049 , Mar. 3, 1989, as amended at  62 FR 15118 , Mar. 31, 1997;  67 FR 5703 , Feb. 6, 2002]
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