Sec. 36.151  General.

    (a) Cable and Wire Facilities, Account 2410, includes the following 
types of communications plant in service: Poles and antenna supporting 
structures, aerial cable, underground cable, buried cable, submarine 
cable, deep sea cable, intrabuilding network cable, aerial wire and 
conduit systems.
    (b) For separations purposes, it is necessary to analyze the cable 
and wire facilities classified in subordinate records in order to 
determine their assignment to the categories listed in the following 
paragraphs.
    (c) In the separation of the cost of cable and wire facilities among 
the operations, the first step is the assignment of the facilities to 
certain categories. The basic method of making this assignment is the 
identification of the facilities assignable to each category and the 
determination of the cost of the facilities so identified. Because of 
variations among companies in the character of the facilities and 
operating conditions, and in the accounting and engineering records 
maintained, the detailed methods followed, of necessity, will vary among 
the companies. The general principles to be followed, however, will be 
the same for all companies.
    (d) The second step is the apportionment of the cost of the 
facilities in each category among the operations through the application 
of appropriate factors or by direct assignment.