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Code of Federal Regulations (Last Updated: May 6, 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 1 |
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Subpart B - Telecommunications Property |
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General |
§ 36.101 - Section arrangement.
Latest version.
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§ 36.101 Section arrangement.
(a) This subpart is arranged in sections as follows:
General
Telecommunications Plant in Service - Account 2001 - 36.101 and 36.102.
General Support Facilities - Account 2110 - 36.111 and 36.112.
Central Office Equipment - Accounts 2210, 2220, 2230 - 36.121 thru 36.126.
Information Origination/Termination Equipment - Account 2310 - 36.141 and 36.142.
Cable and Wire Facilities - Account 2410 - 36.151 thru 36.157.
Amortization Assets - Accounts 2680 and 2690 - 36.161 and 36.162.
Telecommunications Plant - Other Accounts 2002 thru 2005 - 36.171.
Rural Telephone Bank Stock - 36.172.
Material and Supplies - Accounts 1220, and Cash Working Capital - 36.181 and 36.182.
Equal Access Equipment - 36.191.
[60 FR 12138, Mar. 6, 1995]