Table of Parts
[Code of Federal Regulations]
[Title 47, Volume 2, Parts 20 to 39]
[Revised as of October 1, 1997]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR36]
[Page 480-521]
TITLE 47--TELECOMMUNICATION
CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (Continued)
PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARAT
ING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES
FOR TELECOMMUNICATIONS COMPANIES \1\
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\1\ The 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).
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Subpart A--General
Sec.
36.1 General.
36.2 Fundamental principles underlying procedures.
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 truck (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 Investment in nonaffiliated companies--Account 1402.
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.
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.
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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 expenses--Account 6110 and general support
expenses--Account 6120.
Central Office Expenses
36.321 Central office expenses--Accounts 6210, 6220, and 6230.
Information Origination/Termination Expenses
36.331 Information origination/termination expenses--Account 6310.
Cable and Wire Facilities Expenses
36.341 Cable and wire facilities expenses--Account 6410.
Plant Nonspecific Operations Expenses
36.351 General.
Plant Expenses--Other
36.352 Other property plant and equipment expenses--Account 6510.
Network Operations Expenses
36.353 Network operations expenses--Account 6530.
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.
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 Executive and planning--Account 6710, and general and
administrative--Account 6720.
Operating Taxes
36.411 Operating taxes--Account 7200.
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, accumulated
amortization--Intangible--Account 3500, and accumulated
amortization--Other--Account 3600.
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.
Subpart F--Universal Service Fund
General
36.601 General.
Data Collection
36.611 Submission of information to the National Exchange Carrier
Association (NECA).
36.612 Updating information submitted to the National Exchange Carrier
Association.
36.613 Submission of information by the National Exchange Carrier
Association.
Calculation of Loop Costs for Expense Adjustment
36.621 Study area total unseparated loop cost.
36.622 National and study area average unseparated loop costs.
Calculation of Expense Adjustment--Additional Interstate Expense
Allocation
36.631 Expense adjustment.
Transitional Expense Adjustment
36.641 Transition.
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Subpart G--Lifeline Connection Assistance Expense Allocation
36.701 General.
Definitions
36.711 Lifeline connection assistance.
Telephone Company Eligibility
36.721 Telephone company eligibility for lifeline connection assistance
expense allocation.
Data Collection
36.731 Submission of information to the National Exchange Carrier
Association.
Calculation of Lifeline Connection Assistance Expense Adjustment
36.741 Expense adjustment.
Appendix--Glossary
Authority: 47 U.S.C. Secs. 151, 154 (i) and (j), 205, 221(c), 254,
403 and 410.
Source: 52 FR 17229, May 6, 1987, unless otherwise noted.
Subpart A--General