FCC Web Documents citing 36.172
- 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
- and 36.392) Marketing Expenses-6610 Marketing Expenses-6611 and 6613 (Sections 36.112, 36.301, 36.371, 36.372, and 36.392) Executive and Planning-6710 General and Administrative-6720 (Sections 36.301, 36.391 and 36.392) Operating Taxes-7200 Operating Taxes-7210, 7220, 7230, 7240, and 7250 (Sections 36.301 and 36.411) Eliminated from both Class A and B Accounting Revised Part 36 Account Reference Investment in nonaffiliated companies-1402 Other noncurrent assets-1410 (Section 36.172) Accumulated Amortization-Intangible-3500 and Other-3600 Accumulated Amortization-Capital Leases-3410 (Section 36.505) Network Services Access Revenues-5080 and 5084 Network Access Revenues-5081, 5082, and 5083 (Sections 36.201, 36.211, and 36.213) Appendix C - FINAL RULES For the reasons discussed in the preamble, the Federal Communications Commission amends 47 CFR part 36 as follows: PART 36 - JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS
- http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
- allocatedpursuanttoSection36.161(c). 2121 CableandWireFacilitiesinvestmentusedtoallocateassociatedleasehold improvementspursuanttoSection36.161(c). 2130 TotalleaseholdimprovementsthatareallocatedpursuanttoSection69.309. 2131 Combinedinvestmentusedtoallocatetotalleaseholdimprovementspursuantto Section69.309. 2140 Totalleaseholdimprovements,totalofRows2070,2080,2090,2100,2110,2120and 2130.Exception:forColumnd,includeintotalonlyRows2070,2080,2090,2100, 2110,and2120. 2150 TotalTangibleAssets,totalofRows2020and2140. B.IntangibleAssets 2160 IntangibleAssetsthatareallocatedpursuanttoSections36.162(b)and69.309. 2161 TelecommunicationsPlantinService,lessIntangibleAssets,usedtoallocate IntangibleAssetspursuanttoSection36.162(b). 2162 CombinedinvestmentusedtoallocateIntangibleAssetspursuanttoSection69.309. C.OtherTelecommunicationsPlant 2190 PropertyHeldforFutureTelecommunicationsUsethatisallocatedpursuantto Section36.171(a). 2191 TelecommunicationsPlantUnderConstructionthatisallocatedpursuanttoSection 36.171(a). 2192 Reserved. 2193 TelecommunicationsPlantAdjustmentthatisallocatedpursuanttoSection36.171(a). 2194 TelecommunicationsPlantinServiceusedtoallocateRows2190through2193 pursuanttoSection36.171(a). 2195 Reserved. FCCReport43-04-Rep.Def.RowInstructions December1998 Page120of158 2196 Reserved. 2197 Reserved. 2198 Reserved. 2199 Reserved. 2200 Reserved. 2201 Reserved. 2202 Reserved. 2203 TotalOtherTelecommunicationsPlant,totalofRows2190,2191and2193. D.RuralTelephoneBankStock 2210 ClassBRuralTelephoneBankStockthatisallocatedpursuanttoSections36.172(c) and69.309. 2211 TelecommunicationsPlantinServiceusedtoallocateClassBRuralTelephoneBank StockpursuanttoSection36.172(c), 2212 CombinedinvestmentusedtoallocateClassBRuralTelephoneBankStockpursuant toSection69.309. E.InventoriesandCashWorkingCapital 1.Inventories 2220 Inventoriesthatareassociatedwithcustomerpremisesequipmentandaredirectly assignedpursuanttoSection36.181(a). 2221 OtherInventoriesthatareallocatedpursuanttoSections36.181(a)and69.309. 2222 C&WFinvestmentusedtoallocateotherInventoriespursuanttoSection36.181(a). 2223 CombinedinvestmentusedtoallocateInventoriespursuanttoSection69.309. 2224 TotalInventories,totalofRows2220and2221. 2.CashWorkingCapital 2230 CashworkingcapitalthatisdirectlyassignedorallocatedpursuanttoSection 36.182(a)andisallocatedpursuanttoSection69.309.SeealsoSection65.820(d). FCCReport43-04-Rep.Def.RowInstructions December1998 Page121of158 2231 CombinedinvestmentusedtoallocatecashworkingcapitalpursuanttoSection 69.309. 2240 TotalOtherTelecommunicationsProperty,totalofRows22,24,26,28,93,2150, 2160,2203,2210,2224,and2230. F.FCCInvestmentAdjustment 2250 FCCInvestmentAdjustmentisthenetofthefollowing:(1)investmentnotincluded abovethattheFCChasexpresslyallowedforratemakingpurposes;and (2)investmentincludedabovethattheFCChasexpresslydisallowedforratemaking purposes. SeeSections65.820and65.830.ThisrowwillNOTincludeany TelecommunicationsPlantUnderConstructionasaPart65Adjustment. 2260 TotalTelecommunicationProperty,thetotalofRows1540,2240,and2250. IV.ReservesandDeferrals A.OtherJurisdictionalAssets 3000 OtherJurisdictionalAssetsthataredirectlyassignedpursuanttoSection36.502(a). B.AccumulatedDepreciation 3010 AccumulateddepreciationthatisassociatedwithGeneralSupportFacilitiesandis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3011 GeneralSupportFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z)and69.301(a). 3020 AccumulateddepreciationthatisassociatedwithSwitchingEquipmentandis allocatedpursuanttoSections36.503(a)and69.2(z),and69.301(a). 3021 SwitchingEquipmentinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a).
- http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
- allocatedpursuanttoSection36.161(c). 2121 CableandWireFacilitiesinvestmentusedtoallocateassociatedleasehold improvementspursuanttoSection36.161(c). 2130 TotalleaseholdimprovementsthatareallocatedpursuanttoSection69.309. 2131 Combinedinvestmentusedtoallocatetotalleaseholdimprovementspursuantto Section69.309. 2140 Totalleaseholdimprovements,totalofRows2070,2080,2090,2100,2110,2120and 2130.Exception:forColumnd,includeintotalonlyRows2070,2080,2090,2100, 2110,and2120. 2150 TotalTangibleAssets,totalofRows2020and2140. B.IntangibleAssets 2160 IntangibleAssetsthatareallocatedpursuanttoSections36.162(b)and69.309. 2161 TelecommunicationsPlantinService,lessIntangibleAssets,usedtoallocate IntangibleAssetspursuanttoSection36.162(b). 2162 CombinedinvestmentusedtoallocateIntangibleAssetspursuanttoSection69.309. C.OtherTelecommunicationsPlant 2190 PropertyHeldforFutureTelecommunicationsUsethatisallocatedpursuantto Section36.171(a). 2191 TelecommunicationsPlantUnderConstructionthatisallocatedpursuanttoSection 36.171(a). 2192 Reserved. 2193 TelecommunicationsPlantAdjustmentthatisallocatedpursuanttoSection36.171(a). 2194 TelecommunicationsPlantinServiceusedtoallocateRows2190through2193 pursuanttoSection36.171(a). 2195 Reserved. FCCReport43-04-Rep.Def.RowInstructions December1998 Page120of158 2196 Reserved. 2197 Reserved. 2198 Reserved. 2199 Reserved. 2200 Reserved. 2201 Reserved. 2202 Reserved. 2203 TotalOtherTelecommunicationsPlant,totalofRows2190,2191and2193. D.RuralTelephoneBankStock 2210 ClassBRuralTelephoneBankStockthatisallocatedpursuanttoSections36.172(c) and69.309. 2211 TelecommunicationsPlantinServiceusedtoallocateClassBRuralTelephoneBank StockpursuanttoSection36.172(c), 2212 CombinedinvestmentusedtoallocateClassBRuralTelephoneBankStockpursuant toSection69.309. E.InventoriesandCashWorkingCapital 1.Inventories 2220 Inventoriesthatareassociatedwithcustomerpremisesequipmentandaredirectly assignedpursuanttoSection36.181(a). 2221 OtherInventoriesthatareallocatedpursuanttoSections36.181(a)and69.309. 2222 C&WFinvestmentusedtoallocateotherInventoriespursuanttoSection36.181(a). 2223 CombinedinvestmentusedtoallocateInventoriespursuanttoSection69.309. 2224 TotalInventories,totalofRows2220and2221. 2.CashWorkingCapital 2230 CashworkingcapitalthatisdirectlyassignedorallocatedpursuanttoSection 36.182(a)andisallocatedpursuanttoSection69.309.SeealsoSection65.820(d). FCCReport43-04-Rep.Def.RowInstructions December1998 Page121of158 2231 CombinedinvestmentusedtoallocatecashworkingcapitalpursuanttoSection 69.309. 2240 TotalOtherTelecommunicationsProperty,totalofRows22,24,26,28,93,2150, 2160,2203,2210,2224,and2230. F.FCCInvestmentAdjustment 2250 FCCInvestmentAdjustmentisthenetofthefollowing:(1)investmentnotincluded abovethattheFCChasexpresslyallowedforratemakingpurposes;and (2)investmentincludedabovethattheFCChasexpresslydisallowedforratemaking purposes. SeeSections65.820and65.830.ThisrowwillNOTincludeany TelecommunicationsPlantUnderConstructionasaPart65Adjustment. 2260 TotalTelecommunicationProperty,thetotalofRows1540,2240,and2250. IV.ReservesandDeferrals A.OtherJurisdictionalAssets 3000 OtherJurisdictionalAssetsthataredirectlyassignedpursuanttoSection36.502(a). B.AccumulatedDepreciation 3010 AccumulateddepreciationthatisassociatedwithGeneralSupportFacilitiesandis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3011 GeneralSupportFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z)and69.301(a). 3020 AccumulateddepreciationthatisassociatedwithSwitchingEquipmentandis allocatedpursuanttoSections36.503(a)and69.2(z),and69.301(a). 3021 SwitchingEquipmentinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a).
- http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
- allocatedpursuanttoSection36.161(c). 2121 CableandWireFacilitiesinvestmentusedtoallocateassociatedleasehold improvementspursuanttoSection36.161(c). 2130 TotalleaseholdimprovementsthatareallocatedpursuanttoSection69.309. 2131 Combinedinvestmentusedtoallocatetotalleaseholdimprovementspursuantto Section69.309. 2140 Totalleaseholdimprovements,totalofRows2070,2080,2090,2100,2110,2120and 2130.Exception:forColumnd,includeintotalonlyRows2070,2080,2090,2100, 2110,and2120. 2150 TotalTangibleAssets,totalofRows2020and2140. B.IntangibleAssets 2160 IntangibleAssetsthatareallocatedpursuanttoSections36.162(b)and69.309. 2161 TelecommunicationsPlantinService,lessIntangibleAssets,usedtoallocate IntangibleAssetspursuanttoSection36.162(b). 2162 CombinedinvestmentusedtoallocateIntangibleAssetspursuanttoSection69.309. C.OtherTelecommunicationsPlant 2190 PropertyHeldforFutureTelecommunicationsUsethatisallocatedpursuantto Section36.171(a). 2191 TelecommunicationsPlantUnderConstructionthatisallocatedpursuanttoSection 36.171(a). 2192 Reserved. 2193 TelecommunicationsPlantAdjustmentthatisallocatedpursuanttoSection36.171(a). 2194 TelecommunicationsPlantinServiceusedtoallocateRows2190through2193 pursuanttoSection36.171(a). 2195 Reserved. FCCReport43-04-Rep.Def.RowInstructions December1998 Page120of158 2196 Reserved. 2197 Reserved. 2198 Reserved. 2199 Reserved. 2200 Reserved. 2201 Reserved. 2202 Reserved. 2203 TotalOtherTelecommunicationsPlant,totalofRows2190,2191and2193. D.RuralTelephoneBankStock 2210 ClassBRuralTelephoneBankStockthatisallocatedpursuanttoSections36.172(c) and69.309. 2211 TelecommunicationsPlantinServiceusedtoallocateClassBRuralTelephoneBank StockpursuanttoSection36.172(c), 2212 CombinedinvestmentusedtoallocateClassBRuralTelephoneBankStockpursuant toSection69.309. E.InventoriesandCashWorkingCapital 1.Inventories 2220 Inventoriesthatareassociatedwithcustomerpremisesequipmentandaredirectly assignedpursuanttoSection36.181(a). 2221 OtherInventoriesthatareallocatedpursuanttoSections36.181(a)and69.309. 2222 C&WFinvestmentusedtoallocateotherInventoriespursuanttoSection36.181(a). 2223 CombinedinvestmentusedtoallocateInventoriespursuanttoSection69.309. 2224 TotalInventories,totalofRows2220and2221. 2.CashWorkingCapital 2230 CashworkingcapitalthatisdirectlyassignedorallocatedpursuanttoSection 36.182(a)andisallocatedpursuanttoSection69.309.SeealsoSection65.820(d). FCCReport43-04-Rep.Def.RowInstructions December1998 Page121of158 2231 CombinedinvestmentusedtoallocatecashworkingcapitalpursuanttoSection 69.309. 2240 TotalOtherTelecommunicationsProperty,totalofRows22,24,26,28,93,2150, 2160,2203,2210,2224,and2230. F.FCCInvestmentAdjustment 2250 FCCInvestmentAdjustmentisthenetofthefollowing:(1)investmentnotincluded abovethattheFCChasexpresslyallowedforratemakingpurposes;and (2)investmentincludedabovethattheFCChasexpresslydisallowedforratemaking purposes. SeeSections65.820and65.830.ThisrowwillNOTincludeany TelecommunicationsPlantUnderConstructionasaPart65Adjustment. 2260 TotalTelecommunicationProperty,thetotalofRows1540,2240,and2250. IV.ReservesandDeferrals A.OtherJurisdictionalAssets 3000 OtherJurisdictionalAssetsthataredirectlyassignedpursuanttoSection36.502(a). B.AccumulatedDepreciation 3010 AccumulateddepreciationthatisassociatedwithGeneralSupportFacilitiesandis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3011 GeneralSupportFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z)and69.301(a). 3020 AccumulateddepreciationthatisassociatedwithSwitchingEquipmentandis allocatedpursuanttoSections36.503(a)and69.2(z),and69.301(a). 3021 SwitchingEquipmentinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a).
- http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
- Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2195 Reserved. 2196 Reserved. 2197 Reserved. 2198 Reserved. 2199 Reserved. 2200 Reserved. 2201 Reserved. 2202 Reserved. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. D.Rural Telephone Bank Stock 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2211 Telecommunications Plant in Service used to allocate Class B Rural Telephone Bank Stock pursuant to Section 36.172(c), 2212 Combined investment used to allocate Class B Rural Telephone Bank Stock pursuant to Section 69.309. E.Inventories and Cash Working Capital 1.Inventories 2220 Inventories that are associated with customer premises equipment and are directly assigned pursuant to Section 36.181(a). 2221
- http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
- Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2195 Reserved. 2196 Reserved. 2197 Reserved. 2198 Reserved. 2199 Reserved. 2200 Reserved. 2201 Reserved. 2202 Reserved. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. D.Rural Telephone Bank Stock 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2211 Telecommunications Plant in Service used to allocate Class B Rural Telephone Bank Stock pursuant to Section 36.172(c), 2212 Combined investment used to allocate Class B Rural Telephone Bank Stock pursuant to Section 69.309. E.Inventories and Cash Working Capital 1.Inventories 2220 Inventories that are associated with customer premises equipment and are directly assigned pursuant to Section 36.181(a). 2221
- http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
- Section 36.171(a). 2194 Telecommunications Plant in Service used to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. D.Rural Telephone Bank Stock 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2211 Telecommunications Plant in Service used to allocate Class B Rural Telephone Bank Stock pursuant to Section 36.172(c), 2212 Combined investment used to allocate Class B Rural Telephone Bank Stock pursuant to Section 69.309. E.Inventories and Cash Working Capital 1.Inventories 2220 Inventories that are associated with customer premises equipment and are directly assigned pursuant to Section 36.181(a). 2221
- http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
- Section 36.171(a). 2194 Telecommunications Plant in Service used to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. D.Rural Telephone Bank Stock 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2211 Telecommunications Plant in Service used to allocate Class B Rural Telephone Bank Stock pursuant to Section 36.172(c), 2212 Combined investment used to allocate Class B Rural Telephone Bank Stock pursuant to Section 69.309. E.Inventories and Cash Working Capital 1.Inventories 2220 Inventories that are associated with customer premises equipment and are directly assigned pursuant to Section 36.181(a). 2221
- http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
- 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. FCC Report 43-04 Rep. Def. - Instructions December 2001 Page 19 of 32 . 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material andSuppliesthat are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is the net
- http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
- is allocated pursuant to Section 36.171(a). 2194 Telecommunications Plant in Service used to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
- is allocated pursuant to Section 36.171(a). 2194 Telecommunications Plant in Service used to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
- to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. FCC Report 43-04 Report Definition December 2003 Page 19 of 31 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
- to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. FCC Report 43-04 Report Definition December 2003 Page 19 of 31 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
- to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. FCC Report 43-04 Report Definition December 2004 Page 19 of 31 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
- to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. FCC Report 43-04 Report Definition December 2004 Page 19 of 31 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
- to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. FCC Report 43-04 Report Definition December 2005 Page 19 of 31 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
- to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. FCC Report 43-04 Report Definition December 2005 Page 19 of 31 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
- to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. FCC Report 43-04 Report Definition December 2006 Page 19 of 31 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
- to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. FCC Report 43-04 Report Definition December 2006 Page 19 of 31 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
- to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. FCC Report 43-04 Report Definition December 2007 Page 19 of 31 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
- to allocate Rows 2190 through 2193 pursuant to Section 36.171(a). Note: This row should equal the total of Rows 1540, 2150 and 2160. 2203 Total Other Telecommunications Plant, total of Rows 2190, 2191 and 2193. FCC Report 43-04 Report Definition December 2007 Page 19 of 31 2210 Class B Rural Telephone Bank Stock that is allocated pursuant to Sections 36.172(c) and 69.309. 2224 Material and Supplies that are allocated pursuant to Sections 36.181(a) and 69.309. 2230 Cash working capital that is directly assigned or allocated pursuant to Section 36.182(a) and is allocated pursuant to Section 69.309. See also Section 65.820(d). 2240 Total Other Telecommunications Property, total of Rows 2150, 2160, 2203, 2210, 2224, and 2230. 2250 FCC Investment Adjustment is
- http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
- pursuant to Access investment in Sections 36.191(c) and Row 14 -The instruction is .revised, to read, "Equal Access investment in Category 3 caE that is allocated pursuant to Sections 36.191(c) and 69.308(a)". Row 24 -The instruction is revised to read, "Equal Access investment in other plant that is allocated pursuant to Sections 36.191(c) and 69.308(a). See ~, Sections 36.171 and 36.172." - Row 26 -The instruction is revised to read, "Inventories that are associated with Equal Access and are allocated pursuant to Sections 36.191(c) and 69.308(a). See also, Section 36.181." Row 28 -The instruction is revised to read, "Cash Working Capital that is associated with Equal Access and is allocated pursuant to Sections 36.191(c) and '69.308(a). See also, Section 36.182." Row
- http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
- 36.171(a). 219~ Teleconmun1oat1on8 Plant Adjul$tment that 15 allocated pur~uant to Sect1on 36.171(a). 2\93 211J~ R6Berved. 2195 Hetlerved. 2196 HeIJerved. 2191 HeBerved. 2198 Reaerved 2199 ReBerved. 2200 Reserved. 2201 Reserved. 2202 2191, 219O. Total Other 'l'eleconvnunlcatlon~ Plant, total of rowS 2192 and 2193. 2203 D. ~l Telephone Bank S~ Class B Rural Telephone Bank Stock. that is allocated pursuant to Sections 36.172(c) and 69.309. 2210 B Class 2211 Class B Rural Telephone 2212 FCC Report 43-04 -Rep. Def. -Row Instructions November 1990 Page 28 of 66 1. Inventories Inventories that are associated with customer premises equipment and are directly assigned pursuant to Section 36.181{a). Other Inventories that 36.181(a) and 69.309. areallocated pursuant to Sections C&WF investment used to allocate other Section 36.181(a).