Home/CFR/Title 47/Part 36
FEDERAL · 47 CFR

Part 36 — Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies

79 sections · Title 47: Telecommunication

§ 36.1General.
§ 36.2Fundamental principles underlying procedures.
§ 36.3Freezing of jurisdictional separations category relationships and/or allocation factors.
§ 36.4Streamlining procedures for processing petitions for waiver of study area boundaries.
§ 36.101Section arrangement.
§ 36.102General.
§ 36.111General.
§ 36.112Apportionment procedure.
§ 36.121General.
§ 36.122Categories and apportionment procedures.
§ 36.123Operator systems equipment—Category 1.
§ 36.124Tandem switching equipment—Category 2.
§ 36.125Local switching equipment—Category 3.
§ 36.126Circuit equipment—Category 4.
§ 36.141General.
§ 36.142Categories and apportionment procedures.
§ 36.151General.
§ 36.152Categories of Cable and Wire Facilities (C&WF).
§ 36.153Assignment of Cable and Wire Facilities (C&WF) to categories.
§ 36.154Exchange Line Cable and Wire Facilities (C&WF)—Category 1—apportionment procedures.
§ 36.155Wideband and exchange trunk (C&WF)—Category 2—apportionment procedures.
§ 36.156Interexchange Cable and Wire Facilities (C&WF)—Category 3—apportionment procedures.
§ 36.157Host/remote message Cable and Wire Facilities (C&WF)—Category 4—apportionment procedures.
§ 36.161Tangible assets—Account 2680.
§ 36.162Intangible assets—Account 2690.
§ 36.171Property held for future telecommunications use—Account 2002; Telecommunications plant under construction—Account 2003; and Telecommunications plant adjustment—Account 2005.
§ 36.172Other noncurrent assets—Account 1410.
§ 36.181Material and supplies—Account 1220.
§ 36.182Cash working capital.
§ 36.191Equal access equipment.
§ 36.201Section arrangement.
§ 36.202General.
§ 36.211General.
§ 36.212Basic local services revenue—Account 5000.
§ 36.213Network access services revenues.
§ 36.214Long distance message revenue—Account 5100.
§ 36.215Miscellaneous revenue—Account 5200.
§ 36.216Uncollectible revenue—Account 5300.
§ 36.221Other operating income and expenses—Account 7100.
§ 36.222Nonoperating income and expenses—Account 7300.
§ 36.223Interest and related items—Account 7500.
§ 36.224Extraordinary items—Account 7600.
§ 36.225Income effect of jurisdictional ratemaking differences—Account 7910.
§ 36.301Section arrangement.
§ 36.302General.
§ 36.310General.
§ 36.311Network Support/General Support Expenses—Accounts 6110 and 6120.
§ 36.321Central office expenses—Accounts 6210, 6220, and 6230.
§ 36.331Information origination/termination expenses—Account 6310.
§ 36.341Cable and wire facilities expenses—Account 6410.
§ 36.351General.
§ 36.352Other property plant and equipment expenses—Account 6510.
§ 36.353Network operations expenses—Account 6530.
§ 36.354Access expenses—Account 6540.
§ 36.361Depreciation and amortization expenses—Account 6560.
§ 36.371General.
§ 36.372Marketing—Account 6610.
§ 36.373Services—Account 6620.
§ 36.374Telephone operator services.
§ 36.375Published directory listing.
§ 36.376All other.
§ 36.377Category 1—Local business office expense.
§ 36.378Category 2—Customer services (revenue accounting).
§ 36.379Message processing expense.
§ 36.380Other billing and collecting expense.
§ 36.381Carrier access charge billing and collecting expense.
§ 36.382Category 3—All other customer services expense.
§ 36.391General.
§ 36.392General and administrative—Account 6720.
§ 36.411Operating taxes—Account 7200.
§ 36.412Apportionment procedures.
§ 36.421Equal access expenses.
§ 36.501General.
§ 36.502Other jurisdictional assets—Net—Account 1500.
§ 36.503Accumulated depreciation—Account 3100.
§ 36.504Accumulated depreciation—Property held for future telecommunications use—Account 3200.
§ 36.505Accumulated amortization—Tangible—Account 3400.
§ 36.506Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.
§ 36.507Other jurisdictional liabilities and deferred credits—Net—Account 4370.