Part 36 — Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies
Subpart A — General
Subpart B — Telecommunications Property
- § 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.
Subpart C — Operating Revenues and Certain Income Accounts
- § 36.201— Section arrangement.
- § 36.202— General.
- § 36.211— General.
- § 36.212— Basic local services revenue—Account 5000.
- § 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.
Subpart D — Operating Expenses and Taxes
- § 36.301— Section arrangement.
- § 36.302— General.
- § 36.310— General.
- § 36.311— Network Support/General Support Expenses—Accounts 6110 and 6120.
- § 36.321— Central office expenses—Accounts 6210, 6220, and 6230.
- § 36.331— Information origination/termination expenses—Account 6310.
- § 36.341— Cable and wire facilities expenses—Account 6410.
- § 36.351— General.
- § 36.352— Other property plant and equipment expenses—Account 6510.
- § 36.353— Network operations expenses—Account 6530.
- § 36.354— Access expenses—Account 6540.
- § 36.361— Depreciation and amortization expenses—Account 6560.
- § 36.371— General.
- § 36.372— Marketing—Account 6610.
- § 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.
- § 36.412— Apportionment procedures.
- § 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.
- § 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.