Contents

   Subpart A—General
   § 36.1   General.
   § 36.2   Fundamental principles underlying procedures.
   § 36.3   Freezing of jurisdictional separations category relationships
   and/or allocation factors.
   § 36.4   Streamlining procedures for processing petitions for waiver of
   study area boundaries.

   Subpart B—Telecommunications Property

   General
   § 36.101   Section arrangement.
   § 36.102   General.

   General Support Facilities
   § 36.111   General.
   § 36.112   Apportionment procedure.

   Central Office Equipment
   § 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.

   Information Origination/Termination (IOT) Equipment
   § 36.141   General.
   § 36.142   Categories and apportionment procedures.

   Cable and Wire Facilities
   § 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.

   Amortizable Assets
   § 36.161   Tangible assets—Account 2680.
   § 36.162   Intangible assets—Account 2690.

   Telecommunications Plant—Other
   § 36.171   Property held for future telecommunications use—Account 2002;
   Telecommunications plant under construction—Account 2003; and
   Telecommunications plant adjustment—Account 2005.

   Rural Telephone Bank Stock
   § 36.172   Other noncurrent assets—Account 1410.

   Material and Supplies and Cash Working Capital
   § 36.181   Material and supplies—Account 1220.
   § 36.182   Cash working capital.

   Equal Access Equipment
   § 36.191   Equal access equipment.

   Subpart C—Operating Revenues and Certain Income Accounts

   General
   § 36.201   Section arrangement.
   § 36.202   General.

   Operating Revenues
   § 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.

   Certain Income Accounts
   § 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

   General
   § 36.301   Section arrangement.
   § 36.302   General.

   Plant Specific Operations Expenses
   § 36.310   General.

   Network Support/General Support Expenses
   § 36.311   Network Support/General Support Expenses—Accounts 6110 and
   6120.

   Central Office Expenses
   § 36.321   Central office expenses—Accounts 6210, 6220, and 6230.

   Information Origination/Termination Expenses
   § 36.331   Information origination/termination expenses—Account 6310.

   Cable and Wire Facilities Expenses
   § 36.341   Cable and wire facilities expenses—Account 6410.

   Plant Nonspecific Operations Expenses
   § 36.351   General.

   Plant Expenses—Other
   § 36.352   Other property plant and equipment expenses—Account 6510.

   Network Operations Expenses
   § 36.353   Network operations expenses—Account 6530.
   § 36.354   Access expenses—Account 6540.

   Depreciation and Amortization Expenses
   § 36.361   Depreciation and amortization expenses—Account 6560.

   Customer Operations Expenses
   § 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.

   Corporate Operations Expense
   § 36.391   General.
   § 36.392   General and administrative—Account 6720.

   Operating Taxes
   § 36.411   Operating taxes—Account 7200.
   § 36.412   Apportionment procedures.

   Equal Access Expenses
   § 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.

   Subparts F-G [Reserved]
   Appendix to Part 36—Glossary