Table of Parts
   
                             Subpart A—General

    Sec.  36.1   General.
    Sec.  36.2   Fundamental principles underlying procedures.
    Sec.  36.3   Freezing of jurisdictional separations category relationships
   and/or allocation factors.
   
                   Subpart B—Telecommunications Property

   General
    Sec.  36.101   Section arrangement.
    Sec.  36.102   General.
   General Support Facilities
    Sec.  36.111   General.
    Sec.  36.112   Apportionment procedure.
   Central Office Equipment
    Sec.  36.121   General.
    Sec.  36.122   Categories and apportionment procedures.
    Sec.  36.123   Operator systems equipment—Category 1.
    Sec.  36.124   Tandem switching equipment—Category 2.
    Sec.  36.125   Local switching equipment—Category 3.
    Sec.  36.126   Circuit equipment—Category 4.
   Information Origination/Termination (IOT) Equipment
    Sec.  36.141   General.
    Sec.  36.142   Categories and apportionment procedures.
   Cable and Wire Facilities
    Sec.  36.151   General.
    Sec.  36.152   Categories of Cable and Wire Facilities (C&WF).
    Sec.  36.153   Assignment of Cable and Wire Facilities (C&WF) to categories.
    Sec.  36.154   Exchange  Line  Cable  and  Wire Facilities (C&WF)—Category
   1—apportionment procedures.
    Sec.  36.155   Wideband and exchange trunk (C&WF)—Category 2—apportionment
   procedures.
    Sec.  36.156   Interexchange  Cable  and  Wire  Facilities (C&WF)—Category
   3—apportionment procedures.
    Sec.  36.157   Host/remote message Cable and Wire Facilities (C&WF)—Category
   4—apportionment procedures.
   Amortizable Assets
    Sec.  36.161   Tangible assets—Account 2680.
    Sec.  36.162   Intangible assets—Account 2690.
   Telecommunications Plant—Other
    Sec.  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
    Sec.  36.172   Other noncurrent assets—Account 1410.
   Material and Supplies and Cash Working Capital
    Sec.  36.181   Material and supplies—Account 1220.
    Sec.  36.182   Cash working capital.
   Equal Access Equipment
    Sec.  36.191   Equal access equipment.
   
          Subpart C—Operating Revenues and Certain Income Accounts

   General
    Sec.  36.201   Section arrangement.
    Sec.  36.202   General.
   Operating Revenues
    Sec.  36.211   General.
    Sec.  36.212   Basic local services revenue—Account 5000 (Class B telephone
   companies); Basic area revenue—Account 5001 (Class A telephone companies).
    Sec.  36.213   Network access services revenues.
    Sec.  36.214   Long distance message revenue—Account 5100.
    Sec.  36.215   Miscellaneous revenue—Account 5200.
    Sec.  36.216   Uncollectible revenue—Account 5300.
   Certain Income Accounts
    Sec.  36.221   Other operating income and expenses—Account 7100.
    Sec.  36.222   Nonoperating income and expenses—Account 7300.
    Sec.  36.223   Interest and related items—Account 7500.
    Sec.  36.224   Extraordinary items—Account 7600.
    Sec.  36.225   Income effect of jurisdictional ratemaking differences—Account
   7910.
   
                   Subpart D—Operating Expenses and Taxes

   General
    Sec.  36.301   Section arrangement.
    Sec.  36.302   General.
   Plant Specific Operations Expenses
    Sec.  36.310   General.
   Network Support/General Support Expenses
    Sec.  36.311   Network Support/General Support Expenses—Accounts 6110 and 6120
   (Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123,
   and 6124 (Class A Telephone Companies).
   Central Office Expenses
    Sec.  36.321   Central office expenses—Accounts 6210, 6220, and 6230 (Class B
   telephone companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A
   telephone companies).
   Information Origination/Termination Expenses
    Sec.  36.331   Information origination/termination expenses—Account 6310 (Class
   B  telephone  companies); Accounts 6311, 6341, 6351, and 6362 (Class A
   telephone companies).
   Cable and Wire Facilities Expenses
    Sec.  36.341   Cable  and  wire  facilities expenses—Account 6410 (Class B
   telephone companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and
   6441 (Class A telephone companies).
   Plant Nonspecific Operations Expenses
    Sec.  36.351   General.
   Plant Expenses—Other
    Sec.  36.352   Other property plant and equipment expenses—Account 6510 (Class B
   telephone companies); Accounts 6511 and 6512 (Class A telephone companies).
   Network Operations Expenses
    Sec.  36.353   Network operations expenses—Account 6530 (Class B telephone
   companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A telephone
   companies).
    Sec.  36.354   Access expenses—Account 6540.
   Depreciation and Amortization Expenses
    Sec.  36.361   Depreciation and amortization expenses—Account 6560.
   Customer Operations Expenses
    Sec.  36.371   General.
    Sec.  36.372   Marketing—Account 6610 (Class B telephone companies); Accounts
   6611 and 6613 (Class A telephone companies).
    Sec.  36.373   Services—Account 6620.
    Sec.  36.374   Telephone operator services.
    Sec.  36.375   Published directory listing.
    Sec.  36.376   All other.
    Sec.  36.377   Category 1—Local business office expense.
    Sec.  36.378   Category 2—Customer services (revenue accounting).
    Sec.  36.379   Message processing expense.
    Sec.  36.380   Other billing and collecting expense.
    Sec.  36.381   Carrier access charge billing and collecting expense.
    Sec.  36.382   Category 3—All other customer services expense.
   Corporate Operations Expense
    Sec.  36.391   General.
    Sec.  36.392   General and administrative—Account 6720.
   Operating Taxes
    Sec.  36.411   Operating taxes—Account 7200 (Class B Telephone Companies);
   Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Telephone Companies).
    Sec.  36.412   Apportionment procedures.
   Equal Access Expenses
    Sec.  36.421   Equal access expenses.
   
                      Subpart E—Reserves and Deferrals

    Sec.  36.501   General.
    Sec.  36.502   Other jurisdictional assets—Net—Account 1500.
    Sec.  36.503   Accumulated depreciation—Account 3100.
    Sec.  36.504   Accumulated    depreciation—Property    held   for   future
   telecommunications use—Account 3200.
    Sec.  36.505   Accumulated amortization—Tangible—Account 3400 (Class B Telephone
   Companies); Accumulated amortization—Capital Leases—Account 3410 (Class A
   Telephone Companies).
    Sec.  36.506   Net current deferred operating income taxes—Account 4100, Net
   noncurrent deferred operating income taxes—Account 4340.
    Sec.  36.507   Other jurisdictional liabilities and deferred credits—Net—Account
   4370.
   
                      Subpart F—Universal Service Fund

   General
    Sec.  36.601   General.
    Sec.  36.602   Calculation of non-rural carrier portion of nationwide loop cost
   expense adjustment.
    Sec.  36.603   Calculation of rural incumbent local exchange carrier portion of
   nationwide loop cost expense adjustment.
    Sec.  36.604   Calculation of the rural growth factor.
    Sec.  36.605   Calculation of safety net additive.
   Data Collection
    Sec.  36.611   Submission  of information to the National Exchange Carrier
   Association (NECA).
    Sec.  36.612   Updating information submitted to the National Exchange Carrier
   Association.
    Sec.  36.613   Submission  of information by the National Exchange Carrier
   Association.
   Calculation of Loop Costs for Expense Adjustment
    Sec.  36.621   Study area total unseparated loop cost.
    Sec.  36.622   National and study area average unseparated loop costs.
   Calculation of Expense Adjustment—Additional Interstate Expense Allocation
    Sec.  36.631   Expense adjustment.
   Transitional Expense Adjustment
   
                            Subpart G [Reserved]

   Appendix to Part 36—Glossary
   ___________________________________

   ^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).

   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