TITLE 47 - TELECOMMUNICATION

CHAPTER I - FEDERAL COMMUNICATIONS COMMISSION

SUBCHAPTER B - COMMON CARRIER SERVICES

PART 36 - JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES

subpart b - TELECOMMUNICATIONS PROPERTY

36.101 - Section arrangement.

  (a) This subpart is arranged in sections as follows: General Telecommunications Plant in ServiceAccount 200136.101 and 36.102.

General Support FacilitiesAccount 211036.111 and 36.112.

Central Office EquipmentAccounts 2210, 2220, 223036.121 thru 36.126.

Information Origination/Termination EquipmentAccount 231036.141 and 36.142.

Cable and Wire FacilitiesAccount 241036.151 thru 36.157.

Amortization AssetsAccounts 2680 and 269036.161 and 36.162.

Telecommunications PlantOther Accounts 2002 thru 200536.171.

Rural Telephone Bank Stock36.172.

Material and SuppliesAccounts 1220, and Cash Working Capital36.181 and 36.182.

Equal Access Equipment36.191.

[60 FR 12138, Mar. 6, 1995]