Sec.  36.121   General.

   (a) The costs of central office equipment are carried in the following
   accounts:
   Central Office Switching     Account 2210.
   Non-digital Switching        Account 2211.
   Digital Electronic Switching Account 2212.
   Operator Systems             Account 2220.
   Central Office—Transmission  Account 2230.
   Radio Systems                Account 2231.
   Circuit Equipment            Account 2232.

   (b) Records of the cost of central office equipment are usually maintained
   for each study area separately by accounts. However, each account frequently
   includes equipment having more than one use. Also, equipment in one account
   frequently is associated closely with equipment in the same building in
   another account. Therefore, the separations procedures for central office
   equipment have been designed to deal with categories of plant rather than
   with equipment in an account.

   (c) In the separation of the cost of central office equipment among the
   operations, the first step is the assignment of the equipment in each study
   area  to categories. The basic method of making this assignment is the
   identification  of  the equipment assignable to each category, and the
   determination  of  the cost of the identified equipment by analysis of
   accounting, engineering and other records.

   (1) The cost of common equipment not assigned to a specific category, e.g.,
   common power equipment, including emergency power equipment, aisle lighting
   and framework, including distributing frames, is distributed among the
   categories  in  proportion  to the cost of equipment, (excluding power
   equipment not dependent upon common power equipment) directly assigned to
   categories.

   (i) The cost of power equipment used by one category is assigned directly to
   that category, e.g., 130 volt power supply provided for circuit equipment.
   The cost of emergency power equipment protecting only power equipment used
   by one category is also assigned directly to that category.

   (ii) Where appropriate, a weighting factor is applied to the cost of circuit
   equipment in distributing the power plant costs not directly assigned, in
   order to reflect the generally greater power use per dollar of cost of this
   equipment.

   (d) The second step is the apportionment of the cost of the equipment in
   each category among the operations through the application of appropriate
   use factors or by direct assignment.

   [ 52 FR 17229 , May 6, 1987, as amended at  69 FR 12549 , Mar. 17, 2004]