47 CFR 36.503 - Accumulated depreciation—Account 3100.

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Title 47: Telecommunication

CHAPTER I: FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)

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

36.503 - Accumulated depreciation?Account 3100.

(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.

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