{"data":{"id":"us/47-cfr-36.503","jurisdiction":"us","citation":"47 CFR 36.503","heading":"Accumulated depreciation—Account 3100.","body":"(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.","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":"3c49622c293975c3f83a301cde4abb55feae93a57c0d6ce151dddf023dae964b","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.502","next":"us/47-cfr-36.504"},"notice":"GroundRules: Original legal text. Not legal advice."}