47 C.F.R. PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
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 A--GENERAL
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| Fundamental principles underlying procedures.
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| Freezing of jurisdictional separations category relationships and/or allocation factors.
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Subpart B--TELECOMMUNICATIONS PROPERTY
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| Categories and apportionment procedures.
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| Operator systems equipment--Category 1.
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| Tandem switching equipment--Category 2.
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| Local switching equipment--Category 3.
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| Circuit equipment--Category 4.
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| Categories and apportionment procedures.
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| Categories of Cable and Wire Facilities (C&WF).
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| Assignment of Cable and Wire Facilities (C&WF) to categories.
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| Exchange Line Cable and Wire Facilities (C&WF)--Category 1--apportionment procedures.
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| Wideband and exchange trunk (C&WF)--Category 2--apportionment procedures.
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| Interexchange Cable and Wire Facilities (C&WF)--Category 3--apportionment procedures.
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| Host/remote message Cable and Wire Facilities (C&WF)--Category 4--apportionment procedures.
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| Tangible assets--Account 2680.
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| Intangible assets--Account 2690.
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| Property held for future telecommunications use--Account 2002; Telecommunications plant under construction--Account 2003; and Telecommunications plant adjustment--Account 2005.
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| Other noncurrent assets--Account 1410.
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| Material and supplies--Account 1220.
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Subpart C--OPERATING REVENUES AND CERTAIN INCOME ACCOUNTS
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| Basic local services revenue--Account 5000 (Class B telephone companies); Basic area revenue--Account 5001 (Class A telephone companies).
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| Network access services revenues.
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| Long distance message revenue--Account 5100.
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| Miscellaneous revenue--Account 5200.
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| Uncollectible revenue--Account 5300.
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| Other operating income and expenses--Account 7100.
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| Nonoperating income and expenses--Account 7300.
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| Interest and related items--Account 7500.
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| Extraordinary items--Account 7600.
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| Income effect of jurisdictional ratemaking differences--Account 7910.
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Subpart D--OPERATING EXPENSES AND TAXES
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| Network Support/General Support Expenses--Accounts 6110 and 6120 (Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, and 6124 (Class A Telephone Companies).
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| Central office expenses--Accounts 6210, 6220, and 6230 (Class B telephone companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A telephone companies).
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| Information origination/termination expenses--Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone companies).
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| Cable and wire facilities expenses--Account 6410 (Class B telephone companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 (Class A telephone companies).
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| Other property plant and equipment expenses--Account 6510 (Class B telephone companies); Accounts 6511 and 6512 (Class A telephone companies).
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| Network operations expenses--Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A telephone companies).
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| Access expenses--Account 6540.
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| Depreciation and amortization expenses--Account 6560.
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| Marketing--Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone companies).
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| Telephone operator services.
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| Published directory listing.
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| Category 1--Local business office expense.
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| Category 2--Customer services (revenue accounting).
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| Message processing expense.
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| Other billing and collecting expense.
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| Carrier access charge billing and collecting expense.
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| Category 3--All other customer services expense.
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| General and administrative--Account 6720.
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| Operating taxes--Account 7200 (Class B Telephone Companies); Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Telephone Companies).
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| Apportionment procedures.
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Subpart E--RESERVES AND DEFERRALS
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| Other jurisdictional assets--Net--Account 1500.
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| Accumulated depreciation--Account 3100.
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| Accumulated depreciation--Property held for future telecommunications use--Account 3200.
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| Accumulated amortization--Tangible--Account 3400 (Class B Telephone Companies); Accumulated amortization--Capital Leases--Account 3410 (Class A Telephone Companies).
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| Net current deferred operating income taxes--Account 4100, Net noncurrent deferred operating income taxes--Account 4340.
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| Other jurisdictional liabilities and deferred credits--Net--Account 4370.
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Subpart F--UNIVERSAL SERVICE FUND
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| Calculation of non-rural carrier portion of nationwide loop cost expense adjustment.
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| Calculation of rural incumbent local exchange carrier portion of nationwide loop cost expense adjustment.
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| Calculation of the rural growth factor.
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| Calculation of safety net additive.
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| Submission of information to the National Exchange Carrier Association (NECA).
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| Updating information submitted to the National Exchange Carrier Association.
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| Submission of information by the National Exchange Carrier Association.
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| Study area total unseparated loop cost.
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| National and study area average unseparated loop costs.
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Subpart G--[RESERVED]
