---
kind: "section"
citation: "47 C.F.R. § 65.830"
title: "47"
number: "65.830"
heading: "Deducted items."
url: "https://uscodex.org/cfr/47/65.830"
---

# §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)](/cfr/47/65.450.md?p=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](/cfr/47/part36.md).
- (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.

## Notes

### Amendments

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

### Source

Source: 53 FR 1029, Jan. 15, 1988, unless otherwise noted.

### Authority

Authority: 47 U.S.C. 151, 154(i), 155, 201, 205, 214, 219, 220, 254, 303(r), 403, and 1302 unless otherwise noted.

### Amendments

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