47 CFR 36.504 - Accumulated depreciation—Property held for future telecommunications use

Regulations last checked for updates: May 02, 2025

Title 47 - Telecommunication last revised: Apr 30, 2025

Collapse to view only § 36.504 - Accumulated depreciation—Property held for future telecommunications use—Account 3200.

Table of Contents

§ 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.

§ 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.
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, as amended at 83 FR 63587, Dec. 11, 2018]

§ 36.502 - Other jurisdictional assets—Net—Account 1500.

(a) Amounts in this account are separated based upon analysis of the specific items involved.

§ 36.503 - Accumulated depreciation—Account 3100.

(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.

§ 36.504 - Accumulated depreciation—Property held for future telecommunications use—Account 3200.

(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.

§ 36.505 - Accumulated amortization—Tangible—Account 3400.

Amounts in these accounts are apportioned among the operations on the basis of the separation of the related accounts.

[52 FR 17229, May 6, 1987, as amended at 83 FR 63587, Dec. 11, 2018]

§ 36.506 - Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.

(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.

§ 36.507 - Other jurisdictional liabilities and deferred credits—Net—Account 4370.

(a) Amounts in this account are separated based upon an analysis of the specific items involved.

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.

cite as: 47 CFR 36.504