CHAN ROBLES VIRTUAL LAW LIBRARY : 47 C.F.R. PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES

United States> Code of Federal Regulations> Title 47 - Telecommunication> CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION> PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES

47 C.F.R. PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES

TITLE 47--Telecommunication

CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION

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

Subpart A--GENERAL

§36.1

General.

§36.2

Fundamental principles underlying procedures.

§36.3

Freezing of jurisdictional separations category relationships and/or allocation factors.

Subpart B--TELECOMMUNICATIONS PROPERTY

Section arrangement.

General.

General.

Apportionment procedure.

§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.

§36.141

General.

§36.142

Categories and apportionment procedures.

§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.

§36.161

Tangible assets--Account 2680.

§36.162

Intangible assets--Account 2690.

§36.171

Property held for future telecommunications use--Account 2002; Telecommunications plant under construction--Account 2003; and Telecommunications plant adjustment--Account 2005.

§36.172

Other noncurrent assets--Account 1410.

§36.181

Material and supplies--Account 1220.

§36.182

Cash working capital.

§36.191

Equal access equipment.

Subpart C--OPERATING REVENUES AND CERTAIN INCOME ACCOUNTS

Section arrangement.

General.

General.

Basic local services revenue--Account 5000 (Class B telephone companies); Basic area revenue--Account 5001 (Class A telephone companies).

§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.

§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

Section arrangement.

General.

General.

Network Support/General Support Expenses--Accounts 6110 and 6120 (Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, and 6124 (Class A Telephone Companies).

§36.321

Central office expenses--Accounts 6210, 6220, and 6230 (Class B telephone companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A telephone companies).

§36.331

Information origination/termination expenses--Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone companies).

§36.341

Cable and wire facilities expenses--Account 6410 (Class B telephone companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 (Class A telephone companies).

§36.351

General.

§36.352

Other property plant and equipment expenses--Account 6510 (Class B telephone companies); Accounts 6511 and 6512 (Class A telephone companies).

§36.353

Network operations expenses--Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A telephone companies).

§36.354

Access expenses--Account 6540.

§36.361

Depreciation and amortization expenses--Account 6560.

§36.371

General.

§36.372

Marketing--Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone companies).

§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.

§36.391

General.

§36.392

General and administrative--Account 6720.

§36.411

Operating taxes--Account 7200 (Class B Telephone Companies); Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Telephone Companies).

§36.412

Apportionment procedures.

§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 (Class B Telephone Companies); Accumulated amortization--Capital Leases--Account 3410 (Class A Telephone Companies).

§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.

Subpart F--UNIVERSAL SERVICE FUND

§36.601

General.

§36.602

Calculation of non-rural carrier portion of nationwide loop cost expense adjustment.

§36.603

Calculation of rural incumbent local exchange carrier portion of nationwide loop cost expense adjustment.

§36.604