Sec. 36.153  Assignment of Cable and Wire Facilities (C&WF) to 
          categories.

    (a) Cable consists of: Aerial cable, underground cable, buried 
cable, submarine cable, deep sea cable and intrabuilding network cable. 
Where an entire cable or aerial wire is assignable to one category, its 
cost and quantity are, where practicable, directly assigned.
    (1) Cable. (i) There are two basic methods for assigning the cost of 
cable to the various categories. Both of them are on the basis of 
conductor cross section. The methods are as follows:
    (A) By section of cable, uniform as to makeup and relative use by 
categories. From an analysis of cable engineering and assignment 
records, determine in terms of equivalent gauge the number of pairs in 
use or reserved, for each category. The corresponding percentages of 
use, or reservation, are applied to the cost of the section of cable, 
i.e., sheath meters times unit cost per meter, to obtain the cost 
assignable to each category.
    (B) By using equivalent pair kilometers, i.e., pair kilometers 
expressed in terms of equivalent gauge. From an analysis of cable 
engineering and assignment records, determine the equivalent pair 
kilometers in use for each category by type of facility, e.g., quadded, 
paired. The equivalent pair kilometers are then divided by a cable fill 
factor to obtain the equivalent pair kilometers in plant. The total 
equivalent pair kilometers in plant assigned to each category is 
summarized by type of facility, e.g., quadded and paired, and priced at 
appropriate average unit costs per equivalent pair kilometer in plant. 
If desired, this study may be made in terms of circuit kilometers rather 
than physical pair kilometers, with average cost and fill data 
consistent with the basis of the facilities kilometer count.
    (ii) In the assignment of the cost of cable under the two basic 
methods described in Sec. 36.153(a)(1)(i) consideration is given to the 
following:
    (A) Method (A) described in Sec. 36.153(a)(1)(i)(A) will probably be 
found more desirable where there is a relatively small amount of cable 
of variable make-up and use by categories. Conversely, method (B) 
described in Sec. 36.153(a)(1)(i)(B) will probably be more desirable 
where there is a large amount of cable of variable make-up and use by 
categories. However, in some cases a combination of both methods may be 
desirable.
    (B) It will be desirable in some cases to determine the amount 
assignable to a particular category by deducting from the total the sum 
of the amounts assigned to all other categories.
    (C) For use in the assignment of poles to categories, the equivalent 
sheath kilometers of aerial cable assigned to each category are 
determined. For convenience, these quantities are determined in 
connection with assignment of cable costs.
    (D) Where an entire cable is assignable to one category, its costs 
and quantity are, where practicable, directly assigned.
    (iii) For cables especially arranged for high-frequency transmission 
such as shielded, disc-insulated and coaxial, recognition is given to 
the additional costs which are charged to the high-frequency complement.
    (2) Cable Loading. (i) Methods for assigning the cost of loading 
coils, cases, etc., to categories are comparable with those used in 
assigning the associated cable to categories. Loading associated with 
cable which is directly assigned to

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a given category is also directly assigned. The remaining loading is 
assigned to categories in either of the following bases:
    (A) By an analysis of the use made of the loading facilities where a 
loading coil case includes coils assignable to more than one category, 
e.g., in the case of a single gauge uniformly loaded section, the 
percentage used in the related cable assignment are applicable, or
    (B) By pricing out each category by determining the pair meters of 
loaded pairs assigned to each category and multiplying by the unit cost 
per pair meter of loading by type.
    (3) Other Cable Plant. (i) In view of the small amounts involved, 
the cost of all protected terminals and gas pressure contactor terminals 
in the toll cable subaccounts is assigned to the appropriate 
Interexchange Cable & Wire Facilities categories. The cost of all other 
terminals in the exchange and toll cable subaccounts is assigned to 
Exchange Cable and Wire Facilities.
    (b) Aerial Wire. (1) The cost of wire accounted for as exchange is 
assigned to the appropriate Exchange Cable & Wire Facilities categories. 
The cost of wire accounted for as toll, which is used for exchange, is 
also assigned to the appropriate Exchange Cable & Wire Facilities 
categories. The cost of the remaining wire accounted for as toll is 
assigned to the appropriate Interexchange Cable & Wire Facilities 
categories as described in Sec. 36.156. For companies not maintaining 
exchange and toll subaccounts, it is necessary to review the plant 
records and identify wire plant by use. The cost of wire used for 
providing circuits directly assignable to a category is assigned to that 
category. The cost of wire used for providing circuit facilities jointly 
used for exchange and interexchange lines is assigned to categories on 
the basis of the relative number of circuit kilometers involved.
    (c) Poles and Antenna Supporting Structures. (1) In the assignment 
of these costs, anchors, guys, crossarms, antenna supporting structure, 
and right-of-way are included with the poles.
    (2) Poles. (i) The cost of poles is assigned to categories based on 
the ratio of the cost of poles to the total cost of aerial wire and 
aerial cable.
    (d) Conduit Systems. (1) The cost of conduit systems is assigned to 
categories on the basis of the assignment of the cost of underground 
cable.
[ 53 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988;  58 FR 44905 , Aug. 25, 1993]