47 CFR 36.503 - Accumulated depreciation

Regulations last checked for updates: Feb 11, 2026

Title 47 - Telecommunication last revised: Feb 05, 2026

View all text of Subpart E [§ 36.501 - § 36.507]

§ 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.

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 36.503