Code of Federal Regulations · Section
§ 36.503 — Accumulated Depreciation—Account 3100
47 C.F.R. § 36.503
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(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.
Authorizing Statute
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Purposes of chapter; Federal Communications Commission created47 U.S.C. § 151