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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Sep 16, 2025
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Title 47
Chapter I
Part 36
Subpart E - Subpart E—Reserves and Deferrals
§ 36.501 - General.
§ 36.502 - Other jurisdictional assets—Net—Account 1500.
§ 36.503 - Accumulated depreciation—Account 3100.
§ 36.504 - Accumulated depreciation—Property held for future telecommunications use—Account 3200.
§ 36.505 - Accumulated amortization—Tangible—Account 3400.
§ 36.506 - Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.
§ 36.507 - Other jurisdictional liabilities and deferred credits—Net—Account 4370.
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