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 Deferrals36.50547 C.F.R. § 36.505Accumulated amortization—Tangible—Account 3400.Last amended: 2019Year: 2026Length: 34 wordsOfficial source Cite as 47 C.F.R. § 36.505 (2026)Amounts in these accounts are apportioned among the operations on the basis of the separation of the related accounts. [52 FR 17229, May 6, 1987, as amended at 83 FR 63587, Dec. 11, 2018]Previous47 C.F.R. § 36.504Next47 C.F.R. § 36.506