Regulations last checked for updates: Feb 11, 2026

Title 47 - Telecommunication last revised: Feb 05, 2026
§ 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.

source: 52 FR 17229, May 6, 1987, unless otherwise noted.
cite as: 47 CFR 36.504