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.