2008 CFR Title 47, Volume 2

Title 47--Telecommunication CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
	36.1	General.
	36.2	Fundamental principles underlying procedures.
	36.3	Freezing of jurisdictional separations category relationships and/or allocation factors.
	36.101	Section arrangement.
	36.102	General.
	36.111	General.
	36.112	Apportionment procedure.
	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.
	36.141	General.
	36.142	Categories and apportionment procedures.
	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.
	36.161	Tangible assets--Account 2680.
	36.162	Intangible assets--Account 2690.
	36.171	Property held for future telecommunications use--Account 2002; Telecommunications plant under construction--Account 2003; and Telecommunications plant adjustment--Account 2005.
	36.172	Other noncurrent assets--Account 1410.
	36.181	Material and supplies--Account 1220.
	36.182	Cash working capital.
	36.191	Equal access equipment.
	36.201	Section arrangement.
	36.202	General.
	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.
	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.
	36.301	Section arrangement.
	36.302	General.
	36.310	General.
	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).
	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).
	36.331	Information origination/termination expenses--Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone companies).
	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).
	36.351	General.
	36.352	Other property plant and equipment expenses--Account 6510 (Class B telephone companies); Accounts 6511 and 6512 (Class A telephone companies).
	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.
	36.361	Depreciation and amortization expenses--Account 6560.
	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.
	36.391	General.
	36.392	General and administrative--Account 6720.
	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.
	36.421	Equal access expenses.
	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.
	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.
	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.
	36.621	Study area total unseparated loop cost.
	36.622	National and study area average unseparated loop costs.
	36.631	Expense adjustment.
	Appendix	Appendix to Part 36--Glossary.

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