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
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|
| 36.1 |
General. |
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| 36.2 |
Fundamental principles underlying procedures. |
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| 36.3 |
Freezing of jurisdictional separations category relationships and/or allocation factors. |
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| 36.101 |
Section arrangement. |
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| 36.102 |
General. |
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| 36.111 |
General. |
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| 36.112 |
Apportionment procedure. |
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| 36.121 |
General. |
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| 36.122 |
Categories and apportionment procedures. |
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| 36.123 |
Operator systems equipment--Category 1. |
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| 36.124 |
Tandem switching equipment--Category 2. |
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| 36.125 |
Local switching equipment--Category 3. |
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| 36.126 |
Circuit equipment--Category 4. |
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| 36.141 |
General. |
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| 36.142 |
Categories and apportionment procedures. |
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| 36.151 |
General. |
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| 36.152 |
Categories of Cable and Wire Facilities (C&WF). |
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| 36.153 |
Assignment of Cable and Wire Facilities (C&WF) to categories. |
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| 36.154 |
Exchange Line Cable and Wire Facilities (C&WF)--Category 1--apportionment procedures. |
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| 36.155 |
Wideband and exchange trunk (C&WF)--Category 2--apportionment procedures. |
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| 36.156 |
Interexchange Cable and Wire Facilities (C&WF)--Category 3--apportionment procedures. |
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| 36.157 |
Host/remote message Cable and Wire Facilities (C&WF)--Category 4--apportionment procedures. |
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| 36.161 |
Tangible assets--Account 2680. |
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| 36.162 |
Intangible assets--Account 2690. |
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| 36.171 |
Property held for future telecommunications use--Account 2002; Telecommunications plant under construction--Account 2003; and Telecommunications plant adjustment--Account 2005. |
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| 36.172 |
Other noncurrent assets--Account 1410. |
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| 36.181 |
Material and supplies--Account 1220. |
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| 36.182 |
Cash working capital. |
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| 36.191 |
Equal access equipment. |
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| 36.201 |
Section arrangement. |
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| 36.202 |
General. |
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| 36.211 |
General. |
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| 36.212 |
Basic local services revenue--Account 5000 (Class B telephone companies); Basic area revenue--Account 5001 (Class A telephone companies). |
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| 36.213 |
Network access services revenues. |
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| 36.214 |
Long distance message revenue--Account 5100. |
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| 36.215 |
Miscellaneous revenue--Account 5200. |
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| 36.216 |
Uncollectible revenue--Account 5300. |
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| 36.221 |
Other operating income and expenses--Account 7100. |
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| 36.222 |
Nonoperating income and expenses--Account 7300. |
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| 36.223 |
Interest and related items--Account 7500. |
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| 36.224 |
Extraordinary items--Account 7600. |
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| 36.225 |
Income effect of jurisdictional ratemaking differences--Account 7910. |
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| 36.301 |
Section arrangement. |
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| 36.302 |
General. |
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| 36.310 |
General. |
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| 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). |
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| 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). |
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| 36.331 |
Information origination/termination expenses--Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone companies). |
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| 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). |
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| 36.351 |
General. |
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| 36.352 |
Other property plant and equipment expenses--Account 6510 (Class B telephone companies); Accounts 6511 and 6512 (Class A telephone companies). |
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| 36.353 |
Network operations expenses--Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A telephone companies). |
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| 36.354 |
Access expenses--Account 6540. |
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| 36.361 |
Depreciation and amortization expenses--Account 6560. |
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| 36.371 |
General. |
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| 36.372 |
Marketing--Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone companies). |
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| 36.373 |
Services--Account 6620. |
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| 36.374 |
Telephone operator services. |
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| 36.375 |
Published directory listing. |
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| 36.376 |
All other. |
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| 36.377 |
Category 1--Local business office expense. |
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| 36.378 |
Category 2--Customer services (revenue accounting). |
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| 36.379 |
Message processing expense. |
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| 36.380 |
Other billing and collecting expense. |
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| 36.381 |
Carrier access charge billing and collecting expense. |
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| 36.382 |
Category 3--All other customer services expense. |
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| 36.391 |
General. |
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| 36.392 |
General and administrative--Account 6720. |
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| 36.411 |
Operating taxes--Account 7200 (Class B Telephone Companies); Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Telephone Companies). |
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| 36.412 |
Apportionment procedures. |
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| 36.421 |
Equal access expenses. |
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| 36.501 |
General. |
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| 36.502 |
Other jurisdictional assets--Net--Account 1500. |
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| 36.503 |
Accumulated depreciation--Account 3100. |
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| 36.504 |
Accumulated depreciation--Property held for future telecommunications use--Account 3200. |
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| 36.505 |
Accumulated amortization--Tangible--Account 3400 (Class B Telephone Companies); Accumulated amortization--Capital Leases--Account 3410 (Class A Telephone Companies). |
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| 36.506 |
Net current deferred operating income taxes--Account 4100, Net noncurrent deferred operating income taxes--Account 4340. |
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| 36.507 |
Other jurisdictional liabilities and deferred credits--Net--Account 4370. |
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| 36.601 |
General. |
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| 36.602 |
Calculation of non-rural carrier portion of nationwide loop cost expense adjustment. |
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| 36.603 |
Calculation of rural incumbent local exchange carrier portion of nationwide loop cost expense adjustment. |
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| 36.604 |
Calculation of the rural growth factor. |
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| 36.605 |
Calculation of safety net additive. |
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| 36.611 |
Submission of information to the National Exchange Carrier Association (NECA). |
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| 36.612 |
Updating information submitted to the National Exchange Carrier Association. |
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| 36.613 |
Submission of information by the National Exchange Carrier Association. |
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| 36.621 |
Study area total unseparated loop cost. |
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| 36.622 |
National and study area average unseparated loop costs. |
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| 36.631 |
Expense adjustment. |
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Appendix |
Appendix to Part 36--Glossary. |