Goto Section: 36.101 | 36.111 | Table of Contents
FCC 36.102
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 36.102 General.
(a) This section contains an outline of the procedures used in the
assignment of Telecommunications Plant in Service—Account 2001 to categories
and the apportionment of the cost assigned to each category among the
operations.
(b) The treatment of rental plant is outlined in § § 36.2(c) through 36.2(e).
If the amount of such plant is substantial, the cost may be determined by
using the general procedures set forth for the assignment of the various
kinds of property to categories.
(c) The amount of depreciation deductible from the book cost or “value” is
apportioned among the operations in proportion to the separation of the cost
of the related plant accounts.
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Goto Section: 36.101 | 36.111
Goto Year: 2014 |
2016
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