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Code of Federal Regulations (Last Updated: April 5, 2024) |
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Title 47 - Telecommunication |
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Chapter I - Federal Communications Commission |
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SubChapter B - Common Carrier Services |
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Part 36 - Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies |
Part 36 - Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies
| Subpart A - General |
| § 36.1 - General. |
| § 36.2 - Fundamental principles underlying procedures. |
| § 36.3 - Freezing of jurisdictional separations category relationships and/or allocation factors. |
| § 36.4 - Streamlining procedures for processing petitions for waiver of study area boundaries. |
| Subpart B - Telecommunications Property |
| Information Origination/Termination (IOT) Equipment |
| § 36.141 - General. |
| § 36.142 - Categories and apportionment procedures. |
| Telecommunications Plant—Other |
| Cable and Wire Facilities |
| § 36.151 - General. |
| § 36.152 - Categories of Cable and Wire Facilities (C&WF). |
| § 36.153 - Assignment of Cable and Wire Facilities (C&WF) to categories. |
| § 36.154 - Exchange Line Cable and Wire Facilities (C&WF) - Category 1 - apportionment procedures. |
| § 36.155 - Wideband and exchange trunk (C&WF) - Category 2 - apportionment procedures. |
| § 36.156 - Interexchange Cable and Wire Facilities (C&WF) - Category 3 - apportionment procedures. |
| § 36.157 - Host/remote message Cable and Wire Facilities (C&WF) - Category 4 - apportionment procedures. |
| Amortizable Assets |
| § 36.161 - Tangible assets - Account 2680. |
| § 36.162 - Intangible assets - Account 2690. |
| Material and Supplies and Cash Working Capital |
| § 36.181 - Material and supplies - Account 1220. |
| § 36.182 - Cash working capital. |
| Central Office Equipment |
| § 36.121 - General. |
| § 36.122 - Categories and apportionment procedures. |
| § 36.123 - Operator systems equipment - Category 1. |
| § 36.124 - Tandem switching equipment - Category 2. |
| § 36.125 - Local switching equipment - Category 3. |
| § 36.126 - Circuit equipment - Category 4. |
| Telecommunications Plant - Other |
| § 36.171 - Property held for future telecommunications use - Account 2002; Telecommunications plant under construction - Account 2003; and Telecommunications plant adjustment - Account 2005. |
| Rural Telephone Bank Stock |
| § 36.172 - Other noncurrent assets - Account 1410. |
| Equal Access Equipment |
| § 36.191 - Equal access equipment. |
| General Support Facilities |
| § 36.111 - General. |
| § 36.112 - Apportionment procedure. |
| General |
| § 36.101 - Section arrangement. |
| § 36.102 - General. |
| Subpart C - Operating Revenues and Certain Income Accounts |
| Certain Income Accounts |
| § 36.221 - Other operating income and expenses - Account 7100. |
| § 36.222 - Nonoperating income and expenses - Account 7300. |
| § 36.223 - Interest and related items - Account 7500. |
| § 36.224 - Extraordinary items - Account 7600. |
| § 36.225 - Income effect of jurisdictional ratemaking differences - Account 7910. |
| Operating Revenues |
| § 36.211 - General. |
| § 36.212 - Basic local services revenue - Account 5000. |
| § 36.213 - Network access services revenues. |
| § 36.214 - Long distance message revenue - Account 5100. |
| § 36.215 - Miscellaneous revenue - Account 5200. |
| § 36.216 - Uncollectible revenue - Account 5300. |
| General |
| § 36.201 - Section arrangement. |
| § 36.202 - General. |
| Subpart D - Operating Expenses and Taxes |
| Plant Nonspecific Operations Expenses |
| § 36.351 - General. |
| General |
| § 36.301 - Section arrangement. |
| § 36.302 - General. |
| Network Operations Expenses |
| § 36.353 - Network operations expenses - Account 6530. |
| § 36.354 - Access expenses - Account 6540. |
| Cable and Wire Facilities Expenses |
| § 36.341 - Cable and wire facilities expenses - Account 6410. |
| Depreciation and Amortization Expenses |
| § 36.361 - Depreciation and amortization expenses - Account 6560. |
| Plant Expenses - Other |
| § 36.352 - Other property plant and equipment expenses - Account 6510. |
| Network Support/General Support Expenses |
| § 36.311 - Network Support/General Support Expenses - Accounts 6110 and 6120. |
| Customer Operations Expenses |
| § 36.371 - General. |
| § 36.372 - Marketing - Account 6610. |
| § 36.373 - Services - Account 6620. |
| § 36.374 - Telephone operator services. |
| § 36.375 - Published directory listing. |
| § 36.376 - All other. |
| § 36.377 - Category 1 - Local business office expense. |
| § 36.378 - Category 2 - Customer services (revenue accounting). |
| § 36.379 - Message processing expense. |
| § 36.380 - Other billing and collecting expense. |
| § 36.381 - Carrier access charge billing and collecting expense. |
| § 36.382 - Category 3 - All other customer services expense. |
| Plant Specific Operations Expenses |
| § 36.310 - General. |
| Operating Taxes |
| § 36.411 - Operating taxes - Account 7200. |
| § 36.412 - Apportionment procedures. |
| Corporate Operations Expense |
| § 36.391 - General. |
| § 36.392 - General and administrative - Account 6720. |
| Central Office Expenses |
| § 36.321 - Central office expenses - Accounts 6210, 6220, and 6230. |
| Equal Access Expenses |
| § 36.421 - Equal access expenses. |
| Information Origination/Termination Expenses |
| § 36.331 - Information origination/termination expenses - Account 6310. |
| Plant Expenses—Other |
| Subpart E - Reserves and Deferrals |
| § 36.501 - General. |
| § 36.502 - Other jurisdictional assets - Net - Account 1500. |
| § 36.503 - Accumulated depreciation - Account 3100. |
| § 36.504 - Accumulated depreciation - Property held for future telecommunications use - Account 3200. |
| § 36.505 - Accumulated amortization - Tangible - Account 3400. |
| § 36.506 - Net current deferred operating income taxes - Account 4100, Net noncurrent deferred operating income taxes - Account 4340. |
| § 36.507 - Other jurisdictional liabilities and deferred credits - Net - Account 4370. |
| Subpart F - High-Cost Loop Support |
| General |
| § 36.601 - General. |
| § 36.602 - Calculation of non-rural carrier portion of nationwide loop cost expense adjustment. |
| § 36.603 - Calculation of incumbent local exchange carrier portion of nationwide loop cost expense adjustment for rate-of-return carriers. |
| § 36.604 - Calculation of the rural growth factor. |
| § 36.605 - Calculation of safety net additive. |
| Data Collection |
| § 36.611 - Submission of information to the National Exchange Carrier Association (NECA). |
| § 36.612 - Updating information submitted to the National Exchange Carrier Association. |
| § 36.613 - Submission of information by the National Exchange Carrier Association. |
| Calculation of Expense Adjustment—Additional Interstate Expense Allocation |
| § 36.631 - Expense adjustment. |
| Transitional Expense Adjustment |
| § 36.641 - Transition. |
| Calculation of Loop Costs for Expense Adjustment |
| § 36.621 - Study area total unseparated loop cost. |
| § 36.622 - National and study area average unseparated loop costs. |
| Subparts F--G - XXX |
| Subpart G - [Reserved] |
| § 36.701 - General. |
| Appendix - Glossary |
| Calculation of Lifeline Connection Assistance Expense Adjustment |
| § 36.741 - Expense adjustment. |
| Telephone Company Eligibility |
| § 36.721 - Telephone company eligibility for lifeline connection assistance expense allocation. |
| Definitions |
| § 36.711 - Lifeline connection assistance. |
| Data Collection |
| § 36.731 - Submission of information to the National Exchange Carrier Association. |
| Appendix to Part 36 - Glossary |