[Code of Federal Regulations]
[Title 47, Volume 3]
[Revised as of October 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR65.830]

[Page 363]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 65_INTERSTATE RATE OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES
--Table of Contents
 
                           Subpart G_Rate Base
 
Sec. 65.830  Deducted items.

    (a) The following items shall be deducted from the interstate rate 
base.
    (1) The interstate portion of deferred taxes (Accounts 4100 and 
4340).
    (2) The interstate portion of customer deposits (Account 4040).
    (3) The interstate portion of other long-term liabilities in 
(Account 4300 Other long-term liabilities and deferred credits) that 
were derived from the expenses specified in Sec. 65.450(a).
    (4) The interstate portion of other deferred credits in (Account 
4300 Other long-term liabilities and deferred credits) to the extent 
they arise from the provision of regulated telecommunications services. 
This shall include deferred gains related to sale-leaseback 
arrangements.
    (b) The interstate portion of deferred taxes, customer deposits and 
other deferred credits shall be determined as prescribed by 47 CFR part 
36.
    (c) The interstate portion of other long-term liabilities included 
in (Account 4300 Other long-term liabilities and deferred credits) shall 
bear the same proportionate relationships as the interstate/intrastate 
expenses which gave rise to the liability.

[54 FR 9049, Mar. 3, 1989, as amended at 62 FR 15118, Mar. 31, 1997; 67 
FR 5703, Feb. 6, 2002]