{"data":{"id":"us/47-cfr-36.504","jurisdiction":"us","citation":"47 CFR 36.504","heading":"Accumulated depreciation—Property held for future telecommunications use—Account 3200.","body":"(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.","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":"3633c1c5a944e113810f6e1d72a47f078b32af6df825ed335505c4bd3b5aaed9","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.503","next":"us/47-cfr-36.505"},"notice":"GroundRules: Original legal text. Not legal advice."}