For separations purposes, reserves and deferrals include the following accounts: Other Jurisdictional Assets--Net.......... Account 1500.Accumulated Depreciation.................. Account 3100.Accumulated Depreciation--Property Held Account 3200.
for Future Telecommunications Use.Accumulated Amortization--Capital Leases.. Account 3400 (Class B
Telephone Companies);
Account 3410 (Class A
Telephone Companies).Net Current Deferred Operating Income Account 4100.
Taxes.Net Noncurrent Deferred Operating Income Account 4340.
Taxes.Other Jurisdictional Liabilities and Account 4370.
Deferred Credits--Net.
[69 FR 12553, Mar. 17, 2004]