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e-CFR data is current as of September 17, 2020

Title 47Chapter ISubchapter BPart 36Subpart B → §36.112


Title 47: Telecommunication
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
Subpart B—Telecommunications Property


§36.112   Apportionment procedure.

(a) The costs of the general support facilities of local exchange carriers that had annual revenues from regulated telecommunications operations equal to or greater than $157 million for calendar year 2016 are apportioned among the operations on the basis of either the method in paragraph (a)(1) of this section or the method in paragraph (a)(2) of this section, at the election of the local exchange carrier:

(1) The separation of the costs of the combined Big Three Expenses which include the following accounts:

Table 1 to Paragraph (a)(1)

      
Plant Specific Expenses
Central Office Switching ExpensesAccount 6210.
Operators Systems ExpensesAccount 6220.
Central Office Transmission ExpensesAccount 6230.
Information Origination/Termination ExpensesAccount 6310.
Cable and Wire Facilities ExpensesAccount 6410.
Plant Non-Specific Expenses
Network Operations ExpensesAccount 6530.
Customer Operations Expenses
MarketingAccount 6610.
ServicesAccount 6620.

(2) The separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined.

(b) The costs of the general support facilities of local exchange carriers that had annual revenues from regulated telecommunications operations less than $157 million for calendar year 2016 are apportioned among the operations on the basis of the separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined.

[83 FR 63584, Dec. 11, 2018]

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