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]