Sec.  36.141   General.

   (a) Information Origination/Termination Equipment is maintained in Account
   2310 and includes station apparatus, embedded customer premises wiring,
   large private branch exchanges, public telephone terminal equipment, and
   other terminal equipment.

   (b) The costs in Account 2310 shall be segregated between Other Information
   Origination/Termination Equipment—Category 1, and New Customer Premises
   Equipment—Category 2 by an analysis of accounting, engineering and other
   records.

   (c) Effective July 1, 2001, through June 30, 2006, local exchange carriers
   subject to price cap regulation, pursuant to  Sec. 61.41 of this chapter, shall
   assign the average balance of Account 2310 to the categories, as specified
   in  Sec. 36.141(b), based on the relative percentage assignment of the average
   balance of Account 2310 to these categories during the twelve month period
   ending December 31, 2000.

   [ 52 FR 17229 , May 6, 1987, as amended at  66 FR 33206 , June 21, 2001]