{"data":{"id":"us/47-cfr-36.501","jurisdiction":"us","citation":"47 CFR 36.501","heading":"General.","body":"For separations purposes, reserves and deferrals include the following accounts:\nOther Jurisdictional Assets—Net Account 1500.\nAccumulated Depreciation Account 3100.\nAccumulated Depreciation—Property Held for Future Telecommunications Use Account 3200.\nAccumulated Amortization—Capital Leases Account 3400.\nNet Current Deferred Operating Income Taxes Account 4100.\nNet Noncurrent Deferred Operating Income Taxes Account 4340.\nOther Jurisdictional Liabilities and Deferred Credits—Net Account 4370.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"b00d60245405436f7a3475e38ddcf68b4bc74f732772b9b61bed983f6c3f5785","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.421","next":"us/47-cfr-36.502"},"notice":"GroundRules: Original legal text. Not legal advice."}