47 CFR § 36.501 - General.

---
identifier: "/us/cfr/t47/s36.501"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 36.501 - General."
title_number: 47
title_name: "Telecommunication"
section_number: "36.501"
section_name: "General."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "36"
part_name: "JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted."
regulatory_source: "52 FR 17229, May 6, 1987, unless otherwise noted."
cfr_part: "36"
---


# 36.501 General.

For separations purposes, reserves and deferrals include the following accounts:

|  |  |
| --- | --- |
| Other Jurisdictional Assets—Net | Account 1500. |
| Accumulated Depreciation | Account 3100. |
| Accumulated Depreciation—Property Held for Future Telecommunications Use | Account 3200. |
| Accumulated Amortization—Capital Leases | Account 3400. |
| Net Current Deferred Operating Income Taxes | Account 4100. |
| Net Noncurrent Deferred Operating Income Taxes | Account 4340. |
| Other Jurisdictional Liabilities and Deferred Credits—Net | Account 4370. |

[69 FR 12553, Mar. 17, 2004, as amended at 83 FR 63587, Dec. 11, 2018]