{"data":{"id":"us/47-cfr-36.505","jurisdiction":"us","citation":"47 CFR 36.505","heading":"Accumulated amortization—Tangible—Account 3400.","body":"Amounts in these accounts are apportioned among the operations on the basis of the separation of the related accounts.","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":"4f92d4ecf6db5dc7180dd4a1991eff9f23b20d0a30217f21d592f1aa3c3bfaae","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.504","next":"us/47-cfr-36.506"},"notice":"GroundRules: Original legal text. Not legal advice."}