47 CFR Part 36
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1
- PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1
- Chapter I—Federal Communications Commission › Subchapter B—Common Carrier Services
- 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
- General
- § 36.101 Section arrangement.
- § 36.102 General.
- General Support Facilities
- § 36.111 General.
- § 36.112 Apportionment procedure.
- 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.
- Information Origination/Termination (IOT) Equipment
- § 36.141 General.
- § 36.142 Categories and apportionment procedures.
- 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.
- 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.
- Material and Supplies and Cash Working Capital
- § 36.181 Material and supplies—Account 1220.
- § 36.182 Cash working capital.
- Equal Access Equipment
- § 36.191 Equal access equipment.
- Subpart C—Operating Revenues and Certain Income Accounts
- General
- § 36.201 Section arrangement.
- § 36.202 General.
- 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.
- 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.
- Subpart D—Operating Expenses and Taxes
- General
- § 36.301 Section arrangement.
- § 36.302 General.
- Plant Specific Operations Expenses
- § 36.310 General.
- Network Support/General Support Expenses
- § 36.311 Network Support/General Support Expenses—Accounts 6110 and 6120.
- Central Office Expenses
- § 36.321 Central office expenses—Accounts 6210, 6220, and 6230.
- Information Origination/Termination Expenses
- § 36.331 Information origination/termination expenses—Account 6310.
- Cable and Wire Facilities Expenses
- § 36.341 Cable and wire facilities expenses—Account 6410.
- Plant Nonspecific Operations Expenses
- § 36.351 General.
- Plant Expenses—Other
- § 36.352 Other property plant and equipment expenses—Account 6510.
- Network Operations Expenses
- § 36.353 Network operations expenses—Account 6530.
- § 36.354 Access expenses—Account 6540.
- Depreciation and Amortization Expenses
- § 36.361 Depreciation and amortization expenses—Account 6560.
- 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.
- Corporate Operations Expense
- § 36.391 General.
- § 36.392 General and administrative—Account 6720.
- Operating Taxes
- § 36.411 Operating taxes—Account 7200.
- § 36.412 Apportionment procedures.
- Equal Access Expenses
- § 36.421 Equal access expenses.
- 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.
- Subparts F-G [Reserved]
- Appendix to Part 36—Glossary
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