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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 1 |
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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. |