GroundRules
47 CFR 36.506: Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.
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 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.
Collected 2026-08-27T02:26:28Z. Source file · JSON