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Electronic Code of Federal Regulations

e-CFR data is current as of November 19, 2019

Title 47Chapter ISubchapter BPart 36


TITLE 47—Telecommunication

CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)

SUBCHAPTER B—COMMON CARRIER SERVICES

PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES

rule

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.
rule

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.
rule

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.
rule

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.
rule

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.
rule

Subparts F-G [Reserved]

Appendix
Appendix to Part 36—Glossary

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