US lawFederal (United States)RegulationsTitle 47 CFR — TelecommunicationChapter I — FEDERAL COMMUNICATIONS COMMISSIONPart 36 — JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1Subpart E — Reserves and Deferrals36.50247 C.F.R. § 36.502Other jurisdictional assets—Net—Account 1500.Last amended: 2016Year: 2026Length: 15 wordsSubsections: 1Official source Cite as 47 C.F.R. § 36.502 (2026)(a) Amounts in this account are separated based upon analysis of the specific items involved.Previous47 C.F.R. § 36.501Next47 C.F.R. § 36.503