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. |