Goto Section: 36.142 | 36.152 | Table of Contents
FCC 36.151
Revised as of October 1, 2008
Goto Year:2007 |
2009
Sec. 36.151 General.
(a) Cable and Wire Facilities, Account 2410, includes the following types of
communications plant in service: Poles and antenna supporting structures,
aerial cable, underground cable, buried cable, submarine cable, deep sea
cable, intrabuilding network cable, aerial wire and conduit systems.
(b) For separations purposes, it is necessary to analyze the cable and wire
facilities classified in subordinate records in order to determine their
assignment to the categories listed in the following paragraphs.
(c) In the separation of the cost of cable and wire facilities among the
operations, the first step is the assignment of the facilities to certain
categories. The basic method of making this assignment is the identification
of the facilities assignable to each category and the determination of the
cost of the facilities so identified. Because of variations among companies
in the character of the facilities and operating conditions, and in the
accounting and engineering records maintained, the detailed methods
followed, of necessity, will vary among the companies. The general
principles to be followed, however, will be the same for all companies.
(d) The second step is the apportionment of the cost of the facilities in
each category among the operations through the application of appropriate
factors or by direct assignment.
Goto Section: 36.142 | 36.152
Goto Year: 2007 |
2009
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