Subpart A—General
   § 36.1   General.
   § 36.2   Fundamental principles underlying procedures.
   § 36.3   Freezing of jurisdictional separations category relationships
   and/or allocation factors.
   § 36.4   Streamlining procedures for processing petitions for waiver of
   study area boundaries.

   Subpart B—Telecommunications Property

   General
   § 36.101   Section arrangement.
   § 36.102   General.

   General Support Facilities
   § 36.111   General.
   § 36.112   Apportionment procedure.

   Central Office Equipment
   § 36.121   General.
   § 36.122   Categories and apportionment procedures.
   § 36.123   Operator systems equipment—Category 1.
   § 36.124   Tandem switching equipment—Category 2.
   § 36.125   Local switching equipment—Category 3.
   § 36.126   Circuit equipment—Category 4.

   Information Origination/Termination (IOT) Equipment
   § 36.141   General.
   § 36.142   Categories and apportionment procedures.

   Cable and Wire Facilities
   § 36.151   General.
   § 36.152   Categories of Cable and Wire Facilities (C&WF).
   § 36.153   Assignment of Cable and Wire Facilities (C&WF) to categories.
   § 36.154   Exchange Line Cable and Wire Facilities (C&WF)—Category
   1—apportionment procedures.
   § 36.155   Wideband and exchange trunk (C&WF)—Category 2—apportionment
   procedures.
   § 36.156   Interexchange Cable and Wire Facilities (C&WF)—Category
   3—apportionment procedures.
   § 36.157   Host/remote message Cable and Wire Facilities (C&WF)—Category
   4—apportionment procedures.

   Amortizable Assets
   § 36.161   Tangible assets—Account 2680.
   § 36.162   Intangible assets—Account 2690.

   Telecommunications Plant—Other
   § 36.171   Property held for future telecommunications use—Account 2002;
   Telecommunications plant under construction—Account 2003; and
   Telecommunications plant adjustment—Account 2005.

   Rural Telephone Bank Stock
   § 36.172   Other noncurrent assets—Account 1410.

   Material and Supplies and Cash Working Capital
   § 36.181   Material and supplies—Account 1220.
   § 36.182   Cash working capital.

   Equal Access Equipment
   § 36.191   Equal access equipment.

   Subpart C—Operating Revenues and Certain Income Accounts

   General
   § 36.201   Section arrangement.
   § 36.202   General.

   Operating Revenues
   § 36.211   General.
   § 36.212   Basic local services revenue—Account 5000 (Class B telephone
   companies); Basic area revenue—Account 5001 (Class A telephone
   companies).
   § 36.213   Network access services revenues.
   § 36.214   Long distance message revenue—Account 5100.
   § 36.215   Miscellaneous revenue—Account 5200.
   § 36.216   Uncollectible revenue—Account 5300.

   Certain Income Accounts
   § 36.221   Other operating income and expenses—Account 7100.
   § 36.222   Nonoperating income and expenses—Account 7300.
   § 36.223   Interest and related items—Account 7500.
   § 36.224   Extraordinary items—Account 7600.
   § 36.225   Income effect of jurisdictional ratemaking
   differences—Account 7910.

   Subpart D—Operating Expenses and Taxes

   General
   § 36.301   Section arrangement.
   § 36.302   General.

   Plant Specific Operations Expenses
   § 36.310   General.

   Network Support/General Support Expenses
   § 36.311   Network Support/General Support Expenses—Accounts 6110 and
   6120 (Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121,
   6122, 6123, and 6124 (Class A Telephone Companies).

   Central Office Expenses
   § 36.321   Central office expenses—Accounts 6210, 6220, and 6230 (Class
   B telephone companies); Accounts 6211, 6212, 6220, 6231, and 6232
   (Class A telephone companies).

   Information Origination/Termination Expenses
   § 36.331   Information origination/termination expenses—Account 6310
   (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362
   (Class A telephone companies).

   Cable and Wire Facilities Expenses
   § 36.341   Cable and wire facilities expenses—Account 6410 (Class B
   telephone companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426,
   6431, and 6441 (Class A telephone companies).

   Plant Nonspecific Operations Expenses
   § 36.351   General.

   Plant Expenses—Other
   § 36.352   Other property plant and equipment expenses—Account 6510
   (Class B telephone companies); Accounts 6511 and 6512 (Class A
   telephone companies).

   Network Operations Expenses
   § 36.353   Network operations expenses—Account 6530 (Class B telephone
   companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A
   telephone companies).
   § 36.354   Access expenses—Account 6540.

   Depreciation and Amortization Expenses
   § 36.361   Depreciation and amortization expenses—Account 6560.

   Customer Operations Expenses
   § 36.371   General.
   § 36.372   Marketing—Account 6610 (Class B telephone companies);
   Accounts 6611 and 6613 (Class A telephone companies).
   § 36.373   Services—Account 6620.
   § 36.374   Telephone operator services.
   § 36.375   Published directory listing.
   § 36.376   All other.
   § 36.377   Category 1—Local business office expense.
   § 36.378   Category 2—Customer services (revenue accounting).
   § 36.379   Message processing expense.
   § 36.380   Other billing and collecting expense.
   § 36.381   Carrier access charge billing and collecting expense.
   § 36.382   Category 3—All other customer services expense.

   Corporate Operations Expense
   § 36.391   General.
   § 36.392   General and administrative—Account 6720.

   Operating Taxes
   § 36.411   Operating taxes—Account 7200 (Class B Telephone Companies);
   Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Telephone
   Companies).
   § 36.412   Apportionment procedures.

   Equal Access Expenses
   § 36.421   Equal access expenses.

   Subpart E—Reserves and Deferrals
   § 36.501   General.
   § 36.502   Other jurisdictional assets—Net—Account 1500.
   § 36.503   Accumulated depreciation—Account 3100.
   § 36.504   Accumulated depreciation—Property held for future
   telecommunications use—Account 3200.
   § 36.505   Accumulated amortization—Tangible—Account 3400 (Class B
   Telephone Companies); Accumulated amortization—Capital Leases—Account
   3410 (Class A Telephone Companies).
   § 36.506   Net current deferred operating income taxes—Account 4100, Net
   noncurrent deferred operating income taxes—Account 4340.
   § 36.507   Other jurisdictional liabilities and deferred
   credits—Net—Account 4370.

   Subparts F-G [Reserved]
   Appendix to Part 36—Glossary
     __________________________________________________________________

   1The Commission has determined that the same jurisdictional separations
   used in the contiguous states are to be used for Alaska, Hawaii, Puerto
   Rico and the Virgin Islands. Integration of Rates and Services, Docket
   No. 21263, 87 FCC 2nd 18 (1981); Integration of Rates and Services,
   Docket No. 21264, 72 FCC 2nd 699 (1979).

   Authority: 47 U.S.C. 151, 154(i) and (j), 205, 221(c), 254, 303(r),
   403, 410, and 1302 unless otherwise noted.

   Source: 52 FR 17229, May 6, 1987, unless otherwise noted.

   Editorial Note: Nomenclature changes to part 36 appear at 74 FR 23956,
   May 22, 2009, 77 FR 30411, May 23, 2012, and 82 FR 25538, June 2, 2017,
   and corrected at 83 FR 4153, Jan. 30, 2018.

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Subpart A—General

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