47 CFR § 36.503 - Accumulated depreciation—Account 3100.

---
identifier: "/us/cfr/t47/s36.503"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 36.503 - Accumulated depreciation—Account 3100."
title_number: 47
title_name: "Telecommunication"
section_number: "36.503"
section_name: "Accumulated depreciation—Account 3100."
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: "2026-03-24"
last_updated: "2026-03-24"
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"
---


# 36.503 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.