FCC Web Documents citing 36.121

as compiled by hallikainen.com/FccRules on 2012 07 01

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • accounting will require these Part 36 sections to be updated in accordance with the Class A accounting changes adopted in this Report and Order. The current Part 36 use of these accounts will remain for Class B carriers, however, revisions to Part 36 are required to reflect that these accounts are for Class B carriers only. See 47 C.F.R. §§ 36.121, 124, 125, 201, 211, 212, 213, 501, and 505. On May 22, 2001, the Commission adopted an interim freeze of the Part 36 category relationships and jurisdictional cost allocation factors for price cap carriers and allocation factors only for rate-of-return carriers. Jurisdictional Separations and Referral to the Federal-State Joint Board, CC Docket No. 80-286, Report and Order, FCC 01-162 (rel.
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.txt
  • - Circuit equipment expense Account 6232.1 - Electronic Account 6232.2 - Optical Account 6620 - Services Account 6620.1 - Wholesale Account 6620.2 - Retail Appendix B - List of Eliminated Part 32 Accounts and Revised Part 36 Account Reference Eliminated Part 32 Class A Accounts Revised Part 36 Account Reference for Class A telephone companies Electro-mechanical Switching-2215 Non-digital Switching-2211 (Sections 36.121 and 36.125) Accumulated Amortization-Tangible-3400 Accumulated Amortization-Capital Leases-3410: (Sections 36.501 and 505) Basic Local Service Revenue-5000 Basic Area Revenue-5001 (Sections 36.201, 36.211, and 36.212) Network Support- 6110 Network Support -6112, 6113, and 6114 (Sections 36.301, 36.310, and 36.311) General Support Expenses-6120 General Support Expenses-6121, 6122, 6123, and 6124 (Sections 36.301, 36.310, and 36.311) Central Office Switching Expenses-6210 Central Office Switching Expenses-6211
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 4076 TotalNon-OperatingIncomeandExpensestotalofRows4070and4072. 3.InterestandRelatedItems 4080 InterestpaidrelatingtocapitalleasesthatisallocatedpursuanttoSection36.223(a). 4081 Capitalleasesusedtoallocateinterestpaidrelatingtocapitalleasespursuantto Section36.223(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page131of158 4082 Reserved. 4.ExtraordinaryItems 4090 ExtraordinaryitemsthatareapportionedpursuanttoSection36.224(a). 5.IncomeEffectofJurisdictionalRatemakingDifferences 4100 Incomeeffectofjurisdictionalratemakingdifferencesthatisdirectlyassigned pursuanttoSection36.225(a). 4110 TotalCertainIncomeAccounts,totalofRows4066,4076,4080,4090,and4100. 4120 TotalOperatingRevenues(Row4050)plusIncomeEffectsofJurisdictional RatemakingDifferences(Row4100). VI.OperatingExpensesandTaxes A.PlantSpecificOperatingExpenses 1.NetworkSupportandGeneralSupportExpenses 5000 NetworkSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.309,and69.401(a)(1). 5001 GeneralSupportFacilitiesusedtoallocateNetworkSupportExpensespursuantto Sections36.112and36.311(b). 5002 CombinedinvestmentusedtoallocateNetworkSupportExpensespursuanttoSections 69.309and69.401(a)(1). 5010 GeneralSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.307,and69.401(a)(2). 5011 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections36.112and36.311(b). 5012 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections69.307and69.401(a)(2). 5013 TotalNetworkSupportExpensesandGeneralSupportExpenses,totalofRows5000 and5010. FCCReport43-04-Rep.Def.RowInstructions December1998 Page132of158 2.CentralOfficeExpenses 5020 CentralOfficeExpensesthatareassociatedwithprivatelinesandaredirectlyassigned pursuanttoSection36.2(a). 5021 CentralOfficeExpensesthatareassociatedwithmessageuseandaredirectly assignedpursuanttoSection36.2(a). 5022 CentralOfficeExpensesthatareallocatedpursuanttoSections36.121and36.321(b). 5023 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections36.121and36.321(b). 5024 CentralOfficeExpensesthatareallocatedpursuanttoSections69.306and69.401(b). 5025 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections69.306and69.401(b). 5026 TotalCentralOfficeExpenses,totalofRows5020,5021,5022,and5024.Exception: forColumnd,includeintotalonlyRows5020,5021,and5022. 3.InformationOrigination/TerminationExpenses a)OtherInformationOrigination/TerminationExpenses NOTE:Rows5030through5033providePart36detailandRows5040through5041 providePart69detail. Part36Detail 5030 OtherInformationOrigination/TerminationExpensesthatareallocatedpursuant Sections36.142(a)and36.331(a)and(b). 5031 Loopallocationfactor(inpercent)usedtoallocateOtherInformation Origination/TerminationExpensepursuanttoSections36.142(a)and36.331(b). 5032 OtherInformationOrigination/TerminationExpensesthatareassociatedwithcoinless paytelephoneequipmentandareallocatedpursuanttoSections36.142(a)and 36.331(b). 5033 Exchangecarrierminutes-of-usethatareusedtoallocateInformation Origination/TerminationExpensesthatareassociatedwithcoinlesspaytelephone equipmentpursuanttoSections36.142(a)and36.331(b). FCCReport43-04-Rep.Def.RowInstructions December1998 Page133of158 Part69Detail 5040 TotalOtherInformationOrigination/TerminationExpensesthatareallocatedpursuant toSections69.303(a)and69.401(c). 5041 InformationOrigination/TerminationinvestmentusedtoallocateOtherInformation Origination/TerminationExpensespursuanttoSections69.303(a)and69.401(c). 5042 TotalOtherInformationOrigination/TerminationExpenses,totalofRows5030,5032, and5040.Exception:forColumnd,includeintotalonlyRows5030and5032. b)CustomerPremisesEquipmentExpenses 5050 ExpensesassociatedwithCustomerPremisesEquipmentthataredirectlyassigned pursuanttoSection36.331(c). 5060 TotalInformationOrigination/TerminationExpenses,totalofRows5042and5050. 4.CableandWireFacilitiesExpenses 5070 CableandWireFacilitiesExpensesthatareassociatedwithprivatelinesandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5071 CableandWireFacilitiesExpensesthatareassociatedwithmessageuseandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5072 CableandWireFacilitiesExpensesthatareallocatedpursuanttoSections36.154-.157 and36.341(b). 5073
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 4076 TotalNon-OperatingIncomeandExpensestotalofRows4070and4072. 3.InterestandRelatedItems 4080 InterestpaidrelatingtocapitalleasesthatisallocatedpursuanttoSection36.223(a). 4081 Capitalleasesusedtoallocateinterestpaidrelatingtocapitalleasespursuantto Section36.223(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page131of158 4082 Reserved. 4.ExtraordinaryItems 4090 ExtraordinaryitemsthatareapportionedpursuanttoSection36.224(a). 5.IncomeEffectofJurisdictionalRatemakingDifferences 4100 Incomeeffectofjurisdictionalratemakingdifferencesthatisdirectlyassigned pursuanttoSection36.225(a). 4110 TotalCertainIncomeAccounts,totalofRows4066,4076,4080,4090,and4100. 4120 TotalOperatingRevenues(Row4050)plusIncomeEffectsofJurisdictional RatemakingDifferences(Row4100). VI.OperatingExpensesandTaxes A.PlantSpecificOperatingExpenses 1.NetworkSupportandGeneralSupportExpenses 5000 NetworkSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.309,and69.401(a)(1). 5001 GeneralSupportFacilitiesusedtoallocateNetworkSupportExpensespursuantto Sections36.112and36.311(b). 5002 CombinedinvestmentusedtoallocateNetworkSupportExpensespursuanttoSections 69.309and69.401(a)(1). 5010 GeneralSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.307,and69.401(a)(2). 5011 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections36.112and36.311(b). 5012 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections69.307and69.401(a)(2). 5013 TotalNetworkSupportExpensesandGeneralSupportExpenses,totalofRows5000 and5010. FCCReport43-04-Rep.Def.RowInstructions December1998 Page132of158 2.CentralOfficeExpenses 5020 CentralOfficeExpensesthatareassociatedwithprivatelinesandaredirectlyassigned pursuanttoSection36.2(a). 5021 CentralOfficeExpensesthatareassociatedwithmessageuseandaredirectly assignedpursuanttoSection36.2(a). 5022 CentralOfficeExpensesthatareallocatedpursuanttoSections36.121and36.321(b). 5023 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections36.121and36.321(b). 5024 CentralOfficeExpensesthatareallocatedpursuanttoSections69.306and69.401(b). 5025 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections69.306and69.401(b). 5026 TotalCentralOfficeExpenses,totalofRows5020,5021,5022,and5024.Exception: forColumnd,includeintotalonlyRows5020,5021,and5022. 3.InformationOrigination/TerminationExpenses a)OtherInformationOrigination/TerminationExpenses NOTE:Rows5030through5033providePart36detailandRows5040through5041 providePart69detail. Part36Detail 5030 OtherInformationOrigination/TerminationExpensesthatareallocatedpursuant Sections36.142(a)and36.331(a)and(b). 5031 Loopallocationfactor(inpercent)usedtoallocateOtherInformation Origination/TerminationExpensepursuanttoSections36.142(a)and36.331(b). 5032 OtherInformationOrigination/TerminationExpensesthatareassociatedwithcoinless paytelephoneequipmentandareallocatedpursuanttoSections36.142(a)and 36.331(b). 5033 Exchangecarrierminutes-of-usethatareusedtoallocateInformation Origination/TerminationExpensesthatareassociatedwithcoinlesspaytelephone equipmentpursuanttoSections36.142(a)and36.331(b). FCCReport43-04-Rep.Def.RowInstructions December1998 Page133of158 Part69Detail 5040 TotalOtherInformationOrigination/TerminationExpensesthatareallocatedpursuant toSections69.303(a)and69.401(c). 5041 InformationOrigination/TerminationinvestmentusedtoallocateOtherInformation Origination/TerminationExpensespursuanttoSections69.303(a)and69.401(c). 5042 TotalOtherInformationOrigination/TerminationExpenses,totalofRows5030,5032, and5040.Exception:forColumnd,includeintotalonlyRows5030and5032. b)CustomerPremisesEquipmentExpenses 5050 ExpensesassociatedwithCustomerPremisesEquipmentthataredirectlyassigned pursuanttoSection36.331(c). 5060 TotalInformationOrigination/TerminationExpenses,totalofRows5042and5050. 4.CableandWireFacilitiesExpenses 5070 CableandWireFacilitiesExpensesthatareassociatedwithprivatelinesandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5071 CableandWireFacilitiesExpensesthatareassociatedwithmessageuseandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5072 CableandWireFacilitiesExpensesthatareallocatedpursuanttoSections36.154-.157 and36.341(b). 5073
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 4076 TotalNon-OperatingIncomeandExpensestotalofRows4070and4072. 3.InterestandRelatedItems 4080 InterestpaidrelatingtocapitalleasesthatisallocatedpursuanttoSection36.223(a). 4081 Capitalleasesusedtoallocateinterestpaidrelatingtocapitalleasespursuantto Section36.223(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page131of158 4082 Reserved. 4.ExtraordinaryItems 4090 ExtraordinaryitemsthatareapportionedpursuanttoSection36.224(a). 5.IncomeEffectofJurisdictionalRatemakingDifferences 4100 Incomeeffectofjurisdictionalratemakingdifferencesthatisdirectlyassigned pursuanttoSection36.225(a). 4110 TotalCertainIncomeAccounts,totalofRows4066,4076,4080,4090,and4100. 4120 TotalOperatingRevenues(Row4050)plusIncomeEffectsofJurisdictional RatemakingDifferences(Row4100). VI.OperatingExpensesandTaxes A.PlantSpecificOperatingExpenses 1.NetworkSupportandGeneralSupportExpenses 5000 NetworkSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.309,and69.401(a)(1). 5001 GeneralSupportFacilitiesusedtoallocateNetworkSupportExpensespursuantto Sections36.112and36.311(b). 5002 CombinedinvestmentusedtoallocateNetworkSupportExpensespursuanttoSections 69.309and69.401(a)(1). 5010 GeneralSupportExpensesthatareallocatedpursuanttoSections36.112,36.311(b), 69.307,and69.401(a)(2). 5011 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections36.112and36.311(b). 5012 GeneralSupportFacilitiesinvestmentusedtoallocateGeneralSupportExpenses pursuanttoSections69.307and69.401(a)(2). 5013 TotalNetworkSupportExpensesandGeneralSupportExpenses,totalofRows5000 and5010. FCCReport43-04-Rep.Def.RowInstructions December1998 Page132of158 2.CentralOfficeExpenses 5020 CentralOfficeExpensesthatareassociatedwithprivatelinesandaredirectlyassigned pursuanttoSection36.2(a). 5021 CentralOfficeExpensesthatareassociatedwithmessageuseandaredirectly assignedpursuanttoSection36.2(a). 5022 CentralOfficeExpensesthatareallocatedpursuanttoSections36.121and36.321(b). 5023 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections36.121and36.321(b). 5024 CentralOfficeExpensesthatareallocatedpursuanttoSections69.306and69.401(b). 5025 CentralOfficeEquipmentinvestmentusedtoallocateCentralOfficeExpenses pursuanttoSections69.306and69.401(b). 5026 TotalCentralOfficeExpenses,totalofRows5020,5021,5022,and5024.Exception: forColumnd,includeintotalonlyRows5020,5021,and5022. 3.InformationOrigination/TerminationExpenses a)OtherInformationOrigination/TerminationExpenses NOTE:Rows5030through5033providePart36detailandRows5040through5041 providePart69detail. Part36Detail 5030 OtherInformationOrigination/TerminationExpensesthatareallocatedpursuant Sections36.142(a)and36.331(a)and(b). 5031 Loopallocationfactor(inpercent)usedtoallocateOtherInformation Origination/TerminationExpensepursuanttoSections36.142(a)and36.331(b). 5032 OtherInformationOrigination/TerminationExpensesthatareassociatedwithcoinless paytelephoneequipmentandareallocatedpursuanttoSections36.142(a)and 36.331(b). 5033 Exchangecarrierminutes-of-usethatareusedtoallocateInformation Origination/TerminationExpensesthatareassociatedwithcoinlesspaytelephone equipmentpursuanttoSections36.142(a)and36.331(b). FCCReport43-04-Rep.Def.RowInstructions December1998 Page133of158 Part69Detail 5040 TotalOtherInformationOrigination/TerminationExpensesthatareallocatedpursuant toSections69.303(a)and69.401(c). 5041 InformationOrigination/TerminationinvestmentusedtoallocateOtherInformation Origination/TerminationExpensespursuanttoSections69.303(a)and69.401(c). 5042 TotalOtherInformationOrigination/TerminationExpenses,totalofRows5030,5032, and5040.Exception:forColumnd,includeintotalonlyRows5030and5032. b)CustomerPremisesEquipmentExpenses 5050 ExpensesassociatedwithCustomerPremisesEquipmentthataredirectlyassigned pursuanttoSection36.331(c). 5060 TotalInformationOrigination/TerminationExpenses,totalofRows5042and5050. 4.CableandWireFacilitiesExpenses 5070 CableandWireFacilitiesExpensesthatareassociatedwithprivatelinesandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5071 CableandWireFacilitiesExpensesthatareassociatedwithmessageuseandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5072 CableandWireFacilitiesExpensesthatareallocatedpursuanttoSections36.154-.157 and36.341(b). 5073
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • and 69.401(a)(2). 5013 Total Network Support Expenses and General Support Expenses, total of Rows 5000 and 5010. 2.Central Office Expenses 5020 Central Office Expenses that are associated with private lines data not required. Enter "N/A." 5021 Central Office Expenses that are associated with message use data not required. Enter "N/A." 5022 Central Office Expenses that are allocated pursuant to Sections 36.121 and 36.321(b). 5023 Central Office Equipment investment used to allocate Central Office Expenses pursuant to Sections 36.121 and 36.321(b). 5024 Central Office Expenses that are allocated pursuant to Sections 69.306 and 69.401(b). 5025 Central Office Equipment investment used to allocate Central Office Expenses pursuant to Sections 69.306 and 69.401(b). 5026 Total Central Office Expenses, total of Rows 5022, and 5024.
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • and 69.401(a)(2). 5013 Total Network Support Expenses and General Support Expenses, total of Rows 5000 and 5010. 2.Central Office Expenses 5020 Central Office Expenses that are associated with private lines data not required. Enter "N/A." 5021 Central Office Expenses that are associated with message use data not required. Enter "N/A." 5022 Central Office Expenses that are allocated pursuant to Sections 36.121 and 36.321(b). 5023 Central Office Equipment investment used to allocate Central Office Expenses pursuant to Sections 36.121 and 36.321(b). 5024 Central Office Expenses that are allocated pursuant to Sections 69.306 and 69.401(b). 5025 Central Office Equipment investment used to allocate Central Office Expenses pursuant to Sections 69.306 and 69.401(b). 5026 Total Central Office Expenses, total of Rows 5022, and 5024.
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • 5012 General Support Facilities investment used to allocate General Support Expenses pursuant to Sections 69.307 and 69.401(a)(2). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 97 of 121 . 5013 Total Network Support Expenses and General Support Expenses, total of Rows 5000 and 5010. 2.Central Office Expenses 5022 Central Office Expenses that are allocated pursuant to Sections 36.121 and 36.321(b). 5023 Central Office Equipment investment used to allocate Central Office Expenses pursuant to Sections 36.121 and 36.321(b). 5024 Central Office Expenses that are allocated pursuant to Sections 69.306 and 69.401(b). 5025 Central Office Equipment investment used to allocate Central Office Expenses pursuant to Sections 69.306 and 69.401(b). 5026 Total Central Office Expenses, total of Rows 5022, and 5024.
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • 5012 General Support Facilities investment used to allocate General Support Expenses pursuant to Sections 69.307 and 69.401(a)(2). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 97 of 121 . 5013 Total Network Support Expenses and General Support Expenses, total of Rows 5000 and 5010. 2.Central Office Expenses 5022 Central Office Expenses that are allocated pursuant to Sections 36.121 and 36.321(b). 5023 Central Office Equipment investment used to allocate Central Office Expenses pursuant to Sections 36.121 and 36.321(b). 5024 Central Office Expenses that are allocated pursuant to Sections 69.306 and 69.401(b). 5025 Central Office Equipment investment used to allocate Central Office Expenses pursuant to Sections 69.306 and 69.401(b). 5026 Total Central Office Expenses, total of Rows 5022, and 5024.
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • Office Expenses 5020 Central Office Expenses that are associated with private and are directly assigned pursuant to Section 36.2(a}. lines Report 43-04 -Rep. Def. -Row Instructions November 1990 Page 41 of 66 Rev. Central Office Expenses that are associated with message use and are directly assigned pursuant to Section 36.2(a). 5022 Central Office Expenses that are allocated pursuant to Sections 36.121 and 36.321(b). Central Office Equipment investment used to allocate Central Office Expenses pursuant to Sections 36.121 and 36.321(b). Central Office Expenses that are allocated pursuant to Sections 69.306 and 69.401(b). Central Office Equipment investment used to allocate Office Expenses pursuant to Sections 69.306 and 69.401(b).Central 5026 Total Central Office Expenses, tota:l of rows 5020, 5021, 5022, and 5024. Exception: for