Goto Section: 36.112 | 36.122 | Table of Contents
FCC 36.121
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 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]
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Goto Section: 36.112 | 36.122
Goto Year: 2014 |
2016
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