GroundRules
47 CFR 36.503: Accumulated depreciation—Account 3100.
Where this section sits in the code
- Title 47—Telecommunication
- CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION
- SUBCHAPTER B—COMMON CARRIER SERVICES
- PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1
- Subpart E—Reserves and Deferrals
(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.
Collected 2026-08-27T02:26:28Z. Source file · JSON