{"data":{"id":"us/47-cfr-36.507","jurisdiction":"us","citation":"47 CFR 36.507","heading":"Other jurisdictional liabilities and deferred credits—Net—Account 4370.","body":"(a) Amounts in this account are separated based upon an analysis of the specific items involved.","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":"384687f94c7064953ff61f6e26cb9410f11c7cc6a6210824fd972232ebb46167","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.506","next":"us/47-cfr-appendix-to-part-36"},"notice":"GroundRules: Original legal text. Not legal advice."}