Title 47, Part 36 — Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies
79 sections
Section 36.1
General.
Section 36.2
Fundamental principles underlying procedures.
Section 36.3
Freezing of jurisdictional separations category relationships and/or allocation factors.
Section 36.4
Streamlining procedures for processing petitions for waiver of study area boundaries.
Section 36.101
Section arrangement.
Section 36.102
General.
Section 36.111
General.
Section 36.112
Apportionment procedure.
Section 36.121
General.
Section 36.122
Categories and apportionment procedures.
Section 36.123
Operator systems equipment—Category 1.
Section 36.124
Tandem switching equipment—Category 2.
Section 36.125
Local switching equipment—Category 3.
Section 36.126
Circuit equipment—Category 4.
Section 36.141
General.
Section 36.142
Categories and apportionment procedures.
Section 36.151
General.
Section 36.152
Categories of Cable and Wire Facilities (C&WF).
Section 36.153
Assignment of Cable and Wire Facilities (C&WF) to categories.
Section 36.154
Exchange Line Cable and Wire Facilities (C&WF)—Category 1—apportionment procedures.
Section 36.155
Wideband and exchange trunk (C&WF)—Category 2—apportionment procedures.
Section 36.156
Interexchange Cable and Wire Facilities (C&WF)—Category 3—apportionment procedures.
Section 36.157
Host/remote message Cable and Wire Facilities (C&WF)—Category 4—apportionment procedures.
Section 36.161
Tangible assets—Account 2680.
Section 36.162
Intangible assets—Account 2690.
Section 36.171
Property held for future telecommunications use—Account 2002; Telecommunications plant under construction—Account 2003; and Telecommunications plant adjustment—Account 2005.
Section 36.172
Other noncurrent assets—Account 1410.
Section 36.181
Material and supplies—Account 1220.
Section 36.182
Cash working capital.
Section 36.191
Equal access equipment.
Section 36.201
Section arrangement.
Section 36.202
General.
Section 36.211
General.
Section 36.212
Basic local services revenue—Account 5000.
Section 36.213
Network access services revenues.
Section 36.214
Long distance message revenue—Account 5100.
Section 36.215
Miscellaneous revenue—Account 5200.
Section 36.216
Uncollectible revenue—Account 5300.
Section 36.221
Other operating income and expenses—Account 7100.
Section 36.222
Nonoperating income and expenses—Account 7300.
Section 36.223
Interest and related items—Account 7500.
Section 36.224
Extraordinary items—Account 7600.
Section 36.225
Income effect of jurisdictional ratemaking differences—Account 7910.
Section 36.301
Section arrangement.
Section 36.302
General.
Section 36.310
General.
Section 36.311
Network Support/General Support Expenses—Accounts 6110 and 6120.
Section 36.321
Central office expenses—Accounts 6210, 6220, and 6230.
Section 36.331
Information origination/termination expenses—Account 6310.
Section 36.341
Cable and wire facilities expenses—Account 6410.
Section 36.351
General.
Section 36.352
Other property plant and equipment expenses—Account 6510.
Section 36.353
Network operations expenses—Account 6530.
Section 36.354
Access expenses—Account 6540.
Section 36.361
Depreciation and amortization expenses—Account 6560.
Section 36.371
General.
Section 36.372
Marketing—Account 6610.
Section 36.373
Services—Account 6620.
Section 36.374
Telephone operator services.
Section 36.375
Published directory listing.
Section 36.376
All other.
Section 36.377
Category 1—Local business office expense.
Section 36.378
Category 2—Customer services (revenue accounting).
Section 36.379
Message processing expense.
Section 36.380
Other billing and collecting expense.
Section 36.381
Carrier access charge billing and collecting expense.
Section 36.382
Category 3—All other customer services expense.
Section 36.391
General.
Section 36.392
General and administrative—Account 6720.
Section 36.411
Operating taxes—Account 7200.
Section 36.412
Apportionment procedures.
Section 36.421
Equal access expenses.
Section 36.501
General.
Section 36.502
Other jurisdictional assets—Net—Account 1500.
Section 36.503
Accumulated depreciation—Account 3100.
Section 36.504
Accumulated depreciation—Property held for future telecommunications use—Account 3200.
Section 36.505
Accumulated amortization—Tangible—Account 3400.
Section 36.506
Net current deferred operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340.
Section 36.507
Other jurisdictional liabilities and deferred credits—Net—Account 4370.