Table of Parts
Subpart A—General
§ 36.1 General.
§ 36.2 Fundamental principles underlying procedures.
§ 36.3 Freezing of jurisdictional separations category relationships
and/or allocation factors.
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 trunk (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 Other noncurrent assets—Account 1410.
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 (Class B telephone
companies); Basic area revenue—Account 5001 (Class A telephone
companies).
§ 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.
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/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
§ 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
§ 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
§ 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
§ 36.351 General.
Plant Expenses—Other
§ 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
§ 36.353 Network operations expenses—Account 6530 (Class B telephone
companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A
telephone companies).
§ 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 (Class B telephone companies);
Accounts 6611 and 6613 (Class A telephone companies).
§ 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 General and administrative—Account 6720.
Operating Taxes
§ 36.411 Operating taxes—Account 7200 (Class B Telephone Companies);
Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Telephone
Companies).
§ 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 (Class B
Telephone Companies); Accumulated amortization—Capital Leases—Account
3410 (Class A Telephone Companies).
§ 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.
§ 36.602 Calculation of non-rural carrier portion of nationwide loop
cost expense adjustment.
§ 36.603 Calculation of rural incumbent local exchange carrier
portion of nationwide loop cost expense adjustment.
§ 36.604 Calculation of the rural growth factor.
§ 36.605 Calculation of safety net additive.
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
Subpart G [Reserved]
Appendix to Part 36—Glossary
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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).
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.
Editorial Note: Nomenclature changes to part 36 appear at 74 FR
23956, May 22, 2009.
Subpart A—General