FCC Web Documents citing 36.505

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-01-2854A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-01-2854A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-01-2854A1.txt
  • to Sections 36.181(a) and 69.309.'' Rows 2230 through 3100 - No Changes. Row 3150 - The definition of this row is revised to read: ``Total accumulated amortization of capital leases, total of Rows 3090 and 3100.'' Row 3220 - The definition of this row is revised to read: ``Total accumulated amortization of leasehold improvements that is allocated pursuant to Sections 36.505(a) and 69.309.'' Row 3230 - No Changes. Row 3240 - The definition of this row is revised to read: ``Accumulated amortization of Intangible Assets that is allocated pursuant to Section 36.505(a) and 69.309.'' Row 3250 - The definition of this row is revised to read: ``Other accumulated amortization that is allocated pursuant to Sections 36.505(a) and 69.309.'' Row 3260 -
• 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
  • 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 PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-181A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-181A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-07-181A1.txt
  • to Darien, Logan, and R&B the safety net additive support that was deducted from the companies' universal service support payments, and to recalculate their safety net additive support. Safety Net Additive Order, at paras. 1, 8. On a going forward basis, all carriers may qualify for safety net additive support in each year that they meet the requirements in section 36.505 of the Commission's rules. 47 C.F.R. § 36.605. Multi-Association Group (MAG) Plan for Regulation of Interstate Services of Non-Price Cap Incumbent Local Exchange Carriers and Interexchange Carriers, CC Docket Nos. 00-256 and 96-45, Report and Order and Second Further Notice of Proposed Rulemaking, 19 FCC Rcd 4122 (2004) (Second MAG Order). NECA Petition to Amend Section 69.104 of the Commission's
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • 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). 3030 AccumulateddepreciationthatisassociatedwithOperatorSystemsEquipmentis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3031 OperatorSystemsEquipmentinvestmentthatisusedtoallocateassociated accumulateddepreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3040 AccumulatedDepreciationthatisassociatedwithTransmissionEquipmentandis allocatedpursuanttoSections36.503(a),69.2(z)and69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page122of158 3041 TransmissionEquipmentinvestmentusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3050 AccumulateddepreciationthatisassociatedwithInformationOrigination/Termination EquipmentandisallocatedpursuanttoSections69.503(a),69.2(z)and69.301(a). 3051 InformationOrigination/TerminationEquipmentInvestmentthatisusedtoallocate associatedaccumulateddepreciationpursuanttoSections36.503(a),69.2(z),and 69.301(a). 3060 AccumulateddepreciationthatisassociatedwithCableandWireFacilitiespursuant toSection36.503(a),69.2(z),and69.301(a). 3061 CableandWireFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3070 AccumulateddepreciationthatisassociatedwithPropertyHeldforFuture TelecommunicationsUseandisallocatedpursuanttoSections36.504(a),69.2(z),and 69.301(a). 3071 InvestmentinPropertyHeldforFutureTelecommunicationsUsethatisusedto allocateassociatedaccumulateddepreciationpursuanttoSections36.504(a),69.2(z), and69.301(a). 3080 TotalaccumulateddepreciationtotalofRows40,3010,3020,3030,3040,3050,3060, and3070. C. AccumulatedAmortization 1.AccumulatedAmortizationofTangibleAssets a)AccumulatedAmortizationofCapitalLeases 3090 AccumulatedamortizationofcapitalleasesassociatedwithGeneralSupportFacilities andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z),and69.301(a). 3091 GeneralSupportFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). 3100 AccumulatedamortizationofcapitalleasesassociatedwithSwitchingEquipmentand whichaccumulatedamortizationisallocatedpursuanttoSections36.505(a),69.2(z), and69.301(a). 3101 SwitchingEquipmentinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page123of158 3110 AccumulatedamortizationofcapitalleasesassociatedwithOperatorSystems EquipmentandwhichaccumulatedamortizationisallocatedpursuanttoSections 36.505(a),69.2(z),and69.301(a). 3111 OperatorSystemsinvestmentusedtoallocateaccumulatedamortizationofassociated capitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). 3120 AccumulatedamortizationofcapitalleasesassociatedwithTransmissionEquipment andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z),and69.301(a). 3121 TransmissionEquipmentinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z)and69.301(a). 3130 AccumulatedamortizationofcapitalleasesassociatedwithInformation Origination/Terminationequipmentandwhichaccumulatedamortizationisallocated pursuanttoSections36.505(a),69.2(z),and69.301(a). 3131 InformationOrigination/Terminationequipmentinvestmentusedtoallocate accumulatedamortizationofassociatedcapitalleasespursuanttoSections36.505(a), 69.2(z),and69.301(a). 3140 AccumulatedamortizationofcapitalleasesassociatedwithCableandWireFacilities andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z)and69.301(a). 3141 CableandWireFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.401(f). 3150 Totalaccumulatedamortizationofcapitalleases,totalofRows3090,3100,3110, 3120,3130,and3140.Ifamortizationofcapitalleasesisapportionedamongthe accesselementsbasedonTelecommunicationsPlantinService,entertheamountsof accumulatedamortizationofcapitalleases,pursuanttoSection69.310,inthisrow. b)AccumulatedAmortizationofLeaseholdImprovements 3160 AccumulatedamortizationofleaseholdimprovementsassociatedwithGeneralSupport FacilitiesandwhichaccumulatedamortizationisallocatedpursuanttoSections 36.505(a),69.2(z),and69.301(a). 3161 GeneralSupportFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedleaseholdimprovementspursuanttoSections36.505(a),69.2(z),and 69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page124of158
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • 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). 3030 AccumulateddepreciationthatisassociatedwithOperatorSystemsEquipmentis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3031 OperatorSystemsEquipmentinvestmentthatisusedtoallocateassociated accumulateddepreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3040 AccumulatedDepreciationthatisassociatedwithTransmissionEquipmentandis allocatedpursuanttoSections36.503(a),69.2(z)and69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page122of158 3041 TransmissionEquipmentinvestmentusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3050 AccumulateddepreciationthatisassociatedwithInformationOrigination/Termination EquipmentandisallocatedpursuanttoSections69.503(a),69.2(z)and69.301(a). 3051 InformationOrigination/TerminationEquipmentInvestmentthatisusedtoallocate associatedaccumulateddepreciationpursuanttoSections36.503(a),69.2(z),and 69.301(a). 3060 AccumulateddepreciationthatisassociatedwithCableandWireFacilitiespursuant toSection36.503(a),69.2(z),and69.301(a). 3061 CableandWireFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3070 AccumulateddepreciationthatisassociatedwithPropertyHeldforFuture TelecommunicationsUseandisallocatedpursuanttoSections36.504(a),69.2(z),and 69.301(a). 3071 InvestmentinPropertyHeldforFutureTelecommunicationsUsethatisusedto allocateassociatedaccumulateddepreciationpursuanttoSections36.504(a),69.2(z), and69.301(a). 3080 TotalaccumulateddepreciationtotalofRows40,3010,3020,3030,3040,3050,3060, and3070. C. AccumulatedAmortization 1.AccumulatedAmortizationofTangibleAssets a)AccumulatedAmortizationofCapitalLeases 3090 AccumulatedamortizationofcapitalleasesassociatedwithGeneralSupportFacilities andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z),and69.301(a). 3091 GeneralSupportFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). 3100 AccumulatedamortizationofcapitalleasesassociatedwithSwitchingEquipmentand whichaccumulatedamortizationisallocatedpursuanttoSections36.505(a),69.2(z), and69.301(a). 3101 SwitchingEquipmentinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page123of158 3110 AccumulatedamortizationofcapitalleasesassociatedwithOperatorSystems EquipmentandwhichaccumulatedamortizationisallocatedpursuanttoSections 36.505(a),69.2(z),and69.301(a). 3111 OperatorSystemsinvestmentusedtoallocateaccumulatedamortizationofassociated capitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). 3120 AccumulatedamortizationofcapitalleasesassociatedwithTransmissionEquipment andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z),and69.301(a). 3121 TransmissionEquipmentinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z)and69.301(a). 3130 AccumulatedamortizationofcapitalleasesassociatedwithInformation Origination/Terminationequipmentandwhichaccumulatedamortizationisallocated pursuanttoSections36.505(a),69.2(z),and69.301(a). 3131 InformationOrigination/Terminationequipmentinvestmentusedtoallocate accumulatedamortizationofassociatedcapitalleasespursuanttoSections36.505(a), 69.2(z),and69.301(a). 3140 AccumulatedamortizationofcapitalleasesassociatedwithCableandWireFacilities andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z)and69.301(a). 3141 CableandWireFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.401(f). 3150 Totalaccumulatedamortizationofcapitalleases,totalofRows3090,3100,3110, 3120,3130,and3140.Ifamortizationofcapitalleasesisapportionedamongthe accesselementsbasedonTelecommunicationsPlantinService,entertheamountsof accumulatedamortizationofcapitalleases,pursuanttoSection69.310,inthisrow. b)AccumulatedAmortizationofLeaseholdImprovements 3160 AccumulatedamortizationofleaseholdimprovementsassociatedwithGeneralSupport FacilitiesandwhichaccumulatedamortizationisallocatedpursuanttoSections 36.505(a),69.2(z),and69.301(a). 3161 GeneralSupportFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedleaseholdimprovementspursuanttoSections36.505(a),69.2(z),and 69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page124of158
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • 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). 3030 AccumulateddepreciationthatisassociatedwithOperatorSystemsEquipmentis allocatedpursuanttoSections36.503(a),69.2(z),and69.301(a). 3031 OperatorSystemsEquipmentinvestmentthatisusedtoallocateassociated accumulateddepreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3040 AccumulatedDepreciationthatisassociatedwithTransmissionEquipmentandis allocatedpursuanttoSections36.503(a),69.2(z)and69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page122of158 3041 TransmissionEquipmentinvestmentusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3050 AccumulateddepreciationthatisassociatedwithInformationOrigination/Termination EquipmentandisallocatedpursuanttoSections69.503(a),69.2(z)and69.301(a). 3051 InformationOrigination/TerminationEquipmentInvestmentthatisusedtoallocate associatedaccumulateddepreciationpursuanttoSections36.503(a),69.2(z),and 69.301(a). 3060 AccumulateddepreciationthatisassociatedwithCableandWireFacilitiespursuant toSection36.503(a),69.2(z),and69.301(a). 3061 CableandWireFacilitiesinvestmentthatisusedtoallocateassociatedaccumulated depreciationpursuanttoSections36.503(a),69.2(z),and69.301(a). 3070 AccumulateddepreciationthatisassociatedwithPropertyHeldforFuture TelecommunicationsUseandisallocatedpursuanttoSections36.504(a),69.2(z),and 69.301(a). 3071 InvestmentinPropertyHeldforFutureTelecommunicationsUsethatisusedto allocateassociatedaccumulateddepreciationpursuanttoSections36.504(a),69.2(z), and69.301(a). 3080 TotalaccumulateddepreciationtotalofRows40,3010,3020,3030,3040,3050,3060, and3070. C. AccumulatedAmortization 1.AccumulatedAmortizationofTangibleAssets a)AccumulatedAmortizationofCapitalLeases 3090 AccumulatedamortizationofcapitalleasesassociatedwithGeneralSupportFacilities andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z),and69.301(a). 3091 GeneralSupportFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). 3100 AccumulatedamortizationofcapitalleasesassociatedwithSwitchingEquipmentand whichaccumulatedamortizationisallocatedpursuanttoSections36.505(a),69.2(z), and69.301(a). 3101 SwitchingEquipmentinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page123of158 3110 AccumulatedamortizationofcapitalleasesassociatedwithOperatorSystems EquipmentandwhichaccumulatedamortizationisallocatedpursuanttoSections 36.505(a),69.2(z),and69.301(a). 3111 OperatorSystemsinvestmentusedtoallocateaccumulatedamortizationofassociated capitalleasespursuanttoSections36.505(a),69.2(z),and69.301(a). 3120 AccumulatedamortizationofcapitalleasesassociatedwithTransmissionEquipment andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z),and69.301(a). 3121 TransmissionEquipmentinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z)and69.301(a). 3130 AccumulatedamortizationofcapitalleasesassociatedwithInformation Origination/Terminationequipmentandwhichaccumulatedamortizationisallocated pursuanttoSections36.505(a),69.2(z),and69.301(a). 3131 InformationOrigination/Terminationequipmentinvestmentusedtoallocate accumulatedamortizationofassociatedcapitalleasespursuanttoSections36.505(a), 69.2(z),and69.301(a). 3140 AccumulatedamortizationofcapitalleasesassociatedwithCableandWireFacilities andwhichaccumulatedamortizationisallocatedpursuanttoSections36.505(a), 69.2(z)and69.301(a). 3141 CableandWireFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedcapitalleasespursuanttoSections36.505(a),69.2(z),and69.401(f). 3150 Totalaccumulatedamortizationofcapitalleases,totalofRows3090,3100,3110, 3120,3130,and3140.Ifamortizationofcapitalleasesisapportionedamongthe accesselementsbasedonTelecommunicationsPlantinService,entertheamountsof accumulatedamortizationofcapitalleases,pursuanttoSection69.310,inthisrow. b)AccumulatedAmortizationofLeaseholdImprovements 3160 AccumulatedamortizationofleaseholdimprovementsassociatedwithGeneralSupport FacilitiesandwhichaccumulatedamortizationisallocatedpursuanttoSections 36.505(a),69.2(z),and69.301(a). 3161 GeneralSupportFacilitiesinvestmentusedtoallocateaccumulatedamortizationof associatedleaseholdimprovementspursuanttoSections36.505(a),69.2(z),and 69.301(a). FCCReport43-04-Rep.Def.RowInstructions December1998 Page124of158
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 41 Equal Access minutes-of-use used to allocate related accumulated depreciation data not required. Enter "N/A." 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c). See also Section 36.505(a). 43 Equal Access minutes-of-use used to allocate associated accumulated amortization data not required. Enter "N/A." 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 45 Equal Access minutes-of-use used to allocate associated Net Current Deferred Operating Income Taxes data not required. Enter "N/A." 46 Net
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 41 Equal Access minutes-of-use used to allocate related accumulated depreciation data not required. Enter "N/A." 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c). See also Section 36.505(a). 43 Equal Access minutes-of-use used to allocate associated accumulated amortization data not required. Enter "N/A." 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 45 Equal Access minutes-of-use used to allocate associated Net Current Deferred Operating Income Taxes data not required. Enter "N/A." 46 Net
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • Equal Access Investments allocation pursuant to Section 36.191(c). B.Reserves and Deferrals 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c). See also Section 36.505(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 48 All Other reserves and deferrals that are associated with Equal Access
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • Equal Access Investments allocation pursuant to Section 36.191(c). B.Reserves and Deferrals 40 Accumulated depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c). See also Section 36.503(a). 42 Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c). See also Section 36.505(a). 44 Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 46 Net Noncurrent Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c). See also Section 36.506(a). 48 All Other reserves and deferrals that are associated with Equal Access
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumlated amortization of capital lease associated with Geeral Support Facilities and which accumulated amortization is allocated pursant to Section 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. 3220 Total accumulated amortization of leasehold improvements that is allocated pursuant to Sections 36.505(a) and 69.309. 3230 Total accumulated amortization of
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumlated amortization of capital lease associated with Geeral Support Facilities and which accumulated amortization is allocated pursant to Section 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. 3220 Total accumulated amortization of leasehold improvements that is allocated pursuant to Sections 36.505(a) and 69.309. 3230 Total accumulated amortization of
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumlated amortization of capital lease associated with Geeral Support Facilities and which accumulated amortization is allocated pursant to Section 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. 3220 Total accumulated amortization of leasehold improvements that is allocated pursuant to Sections 36.505(a) and 69.309. 3230 Total accumulated amortization of
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumlated amortization of capital lease associated with Geeral Support Facilities and which accumulated amortization is allocated pursant to Section 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. Net Current Deferred Operating Income Taxes 3280 Net Current Deferred Operating Income Taxes that are associated with General Support Facilities and
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumlated amortization of capital lease associated with Geeral Support Facilities and which accumulated amortization is allocated pursant to Section 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. Net Current Deferred Operating Income Taxes 3280 Net Current Deferred Operating Income Taxes that are associated with General Support Facilities and
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumulated amortization of capital leases associated with General Support Facilities and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. Net Current Deferred Operating Income Taxes 3280 Net Current Deferred Operating Income Taxes that are associated with General Support Facilities and
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumulated amortization of capital leases associated with General Support Facilities and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. Net Current Deferred Operating Income Taxes 3280 Net Current Deferred Operating Income Taxes that are associated with General Support Facilities and
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumulated amortization of capital leases associated with General Support Facilities and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. Net Current Deferred Operating Income Taxes 3280 Net Current Deferred Operating Income Taxes that are associated with General Support Facilities and
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumulated amortization of capital leases associated with General Support Facilities and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. Net Current Deferred Operating Income Taxes 3280 Net Current Deferred Operating Income Taxes that are associated with General Support Facilities and
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumulated amortization of capital leases associated with General Support Facilities and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. Net Current Deferred Operating Income Taxes 3280 Net Current Deferred Operating Income Taxes that are associated with General Support Facilities and
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumulated amortization of capital leases associated with General Support Facilities and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. Net Current Deferred Operating Income Taxes 3280 Net Current Deferred Operating Income Taxes that are associated with General Support Facilities and
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumulated amortization of capital leases associated with General Support Facilities and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. Net Current Deferred Operating Income Taxes 3280 Net Current Deferred Operating Income Taxes that are associated with General Support Facilities and
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • Accumulated depreciation that is associated with Property Held for Future Telecommunications Use and is allocated pursuant to Sections 36.504(a), 69.2(z), and 69.301(a). 3080 Total accumulated depreciation total of Rows 40, 3010, 3020, 3030, 3040, 3050, 3060, and 3070. Accumulated Amortization 3090 Accumulated amortization of capital leases associated with General Support Facilities and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3100 Accumulated amortization of capital leases associated with Switching Equipment and which accumulated amortization is allocated pursuant to Sections 36.505(a), 69.2(z), and 69.301(a). 3150 Total accumulated amortization of capital leases, total of Rows 3090 and 3100. Net Current Deferred Operating Income Taxes 3280 Net Current Deferred Operating Income Taxes that are associated with General Support Facilities and
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
  • read, "Accumulated Depreciation that is related to Equal Access investment and is allocated pursuant to Sections 36.191(c) and 69.308(a). See also, Section 36.503(a)." Row 42 -The instruction is revised to read, "Accumulated amortization of Tangible and Intangible Assets and other accumulated amortization that is associated with Equal Access and is allocated pursuant to Sections 36.191(c) and 69.308(a). See also, Section 36.505(a)." Row 44 -The instruction is revised to read, "Net Current Deferred Operating Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c) and 69.308(a). See also, Section 36.506(a)." Row 46 -The instruction is revised to read, "Net Noncurrent Deferred Operating .Income Taxes that are associated with Equal Access and are allocated pursuant to Sections 36.191(c)
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • Reserves and Deferrals 40 Accumulated depreciation that is investment and is allocated pursuant to 69.308(a). See also Section 36.503(a). related to Sections Equal Access 36.191(c) and 41 Equal Access minutes-or-use used to allocate related accumulated depreciation pursuant to Section 36.191(c). 42 Accumulated amortization of "Tangible and other accumulated amortization that Access and is allocated pursuant to 69.308(a}. See also Section 36.505(a}. Intangible Assets andis associated with Equal Sections 36.191(c) and 43 Equal -Access minutes-or-use used -to allocate accumulated amortization pursuant to Section 36.191(c)associated 44 associated Sections Net Current Deferred Operating Income Taxes that are with Equal Access and are allocated pursuant to 36.191(c) and 69.308(a). See also Section 36.506(a). 45 Equal Access minutes-of-use Current Deferred Operating 36.191(c). 46 Net Noncurrent Deferred