Title 47

PART 36

Part 36 - Jurisdictional Separations Procedures; Standard Procedures For Separating Telecommunications Property Costs, Revenues, Expenses, Taxes And Reserves For Telecommunications Companies 1

PART 36 - JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1

1 The Commission has determined that the same jurisdictional separations used in the contiguous states are to be used for Alaska, Hawaii, Puerto Rico and the Virgin Islands. Integration of Rates and Services, Docket No. 21263, 87 FCC 2nd 18 (1981); Integration of Rates and Services, Docket No. 21264, 72 FCC 2nd 699 (1979).

Authority:47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted. Source:52 FR 17229, May 6, 1987, unless otherwise noted. Editorial Note:Nomenclature changes to part 36 appear at 74 FR 23956, May 22, 2009, 77 FR 30411, May 23, 2012, 82 FR 25538, June 2, 2017, and corrected at 83 FR 4153, Jan. 30, 2018. Nomenclature changes to part 36 also appear at 83 FR 63587, Dec. 11, 2018, and 84 FR 4360, Feb. 15, 2019.

47:2.0.1.1.8.1SUBPART A
Subpart A - General
47:2.0.1.1.8.1.94.1SECTION 36.1
   36.1 General.
47:2.0.1.1.8.1.94.2SECTION 36.2
   36.2 Fundamental principles underlying procedures.
47:2.0.1.1.8.1.94.3SECTION 36.3
   36.3 Freezing of jurisdictional separations category relationships and/or allocation factors.
47:2.0.1.1.8.1.94.4SECTION 36.4
   36.4 Streamlining procedures for processing petitions for waiver of study area boundaries.
47:2.0.1.1.8.2SUBPART B
Subpart B - Telecommunications Property
47:2.0.1.1.8.2.94SUBJGRP 94
   General
47:2.0.1.1.8.2.94.1SECTION 36.101
   36.101 Section arrangement.
47:2.0.1.1.8.2.94.2SECTION 36.102
   36.102 General.
47:2.0.1.1.8.2.95SUBJGRP 95
   General Support Facilities
47:2.0.1.1.8.2.95.3SECTION 36.111
   36.111 General.
47:2.0.1.1.8.2.95.4SECTION 36.112
   36.112 Apportionment procedure.
47:2.0.1.1.8.2.96SUBJGRP 96
   Central Office Equipment
47:2.0.1.1.8.2.96.5SECTION 36.121
   36.121 General.
47:2.0.1.1.8.2.96.6SECTION 36.122
   36.122 Categories and apportionment procedures.
47:2.0.1.1.8.2.96.7SECTION 36.123
   36.123 Operator systems equipment - Category 1.
47:2.0.1.1.8.2.96.8SECTION 36.124
   36.124 Tandem switching equipment - Category 2.
47:2.0.1.1.8.2.96.9SECTION 36.125
   36.125 Local switching equipment - Category 3.
47:2.0.1.1.8.2.96.10SECTION 36.126
   36.126 Circuit equipment - Category 4.
47:2.0.1.1.8.2.97SUBJGRP 97
   Information Origination/Termination (IOT) Equipment
47:2.0.1.1.8.2.97.11SECTION 36.141
   36.141 General.
47:2.0.1.1.8.2.97.12SECTION 36.142
   36.142 Categories and apportionment procedures.
47:2.0.1.1.8.2.98SUBJGRP 98
   Cable and Wire Facilities
47:2.0.1.1.8.2.98.13SECTION 36.151
   36.151 General.
47:2.0.1.1.8.2.98.14SECTION 36.152
   36.152 Categories of Cable and Wire Facilities (C&WF).
47:2.0.1.1.8.2.98.15SECTION 36.153
   36.153 Assignment of Cable and Wire Facilities (C&WF) to categories.
47:2.0.1.1.8.2.98.16SECTION 36.154
   36.154 Exchange Line Cable and Wire Facilities (C&WF) - Category 1 - apportionment procedures.
47:2.0.1.1.8.2.98.17SECTION 36.155
   36.155 Wideband and exchange trunk (C&WF) - Category 2 - apportionment procedures.
47:2.0.1.1.8.2.98.18SECTION 36.156
   36.156 Interexchange Cable and Wire Facilities (C&WF) - Category 3 - apportionment procedures.
47:2.0.1.1.8.2.98.19SECTION 36.157
   36.157 Host/remote message Cable and Wire Facilities (C&WF) - Category 4 - apportionment procedures.
47:2.0.1.1.8.2.99SUBJGRP 99
   Amortizable Assets
47:2.0.1.1.8.2.99.20SECTION 36.161
   36.161 Tangible assets - Account 2680.
47:2.0.1.1.8.2.99.21SECTION 36.162
   36.162 Intangible assets - Account 2690.
47:2.0.1.1.8.2.100SUBJGRP 100
   Telecommunications Plant - Other
47:2.0.1.1.8.2.100.22SECTION 36.171
   36.171 Property held for future telecommunications use - Account 2002; Telecommunications plant under construction - Account 2003; and Telecommunications plant adjustment - Account 2005.
47:2.0.1.1.8.2.101SUBJGRP 101
   Rural Telephone Bank Stock
47:2.0.1.1.8.2.101.23SECTION 36.172
   36.172 Other noncurrent assets - Account 1410.
47:2.0.1.1.8.2.102SUBJGRP 102
   Material and Supplies and Cash Working Capital
47:2.0.1.1.8.2.102.24SECTION 36.181
   36.181 Material and supplies - Account 1220.
47:2.0.1.1.8.2.102.25SECTION 36.182
   36.182 Cash working capital.
47:2.0.1.1.8.2.103SUBJGRP 103
   Equal Access Equipment
47:2.0.1.1.8.2.103.26SECTION 36.191
   36.191 Equal access equipment.
47:2.0.1.1.8.3SUBPART C
Subpart C - Operating Revenues and Certain Income Accounts
47:2.0.1.1.8.3.104SUBJGRP 104
   General
47:2.0.1.1.8.3.104.1SECTION 36.201
   36.201 Section arrangement.
47:2.0.1.1.8.3.104.2SECTION 36.202
   36.202 General.
47:2.0.1.1.8.3.105SUBJGRP 105
   Operating Revenues
47:2.0.1.1.8.3.105.3SECTION 36.211
   36.211 General.
47:2.0.1.1.8.3.105.4SECTION 36.212
   36.212 Basic local services revenue - Account 5000.
47:2.0.1.1.8.3.105.5SECTION 36.213
   36.213 Network access services revenues.
47:2.0.1.1.8.3.105.6SECTION 36.214
   36.214 Long distance message revenue - Account 5100.
47:2.0.1.1.8.3.105.7SECTION 36.215
   36.215 Miscellaneous revenue - Account 5200.
47:2.0.1.1.8.3.105.8SECTION 36.216
   36.216 Uncollectible revenue - Account 5300.
47:2.0.1.1.8.3.106SUBJGRP 106
   Certain Income Accounts
47:2.0.1.1.8.3.106.9SECTION 36.221
   36.221 Other operating income and expenses - Account 7100.
47:2.0.1.1.8.3.106.10SECTION 36.222
   36.222 Nonoperating income and expenses - Account 7300.
47:2.0.1.1.8.3.106.11SECTION 36.223
   36.223 Interest and related items - Account 7500.
47:2.0.1.1.8.3.106.12SECTION 36.224
   36.224 Extraordinary items - Account 7600.
47:2.0.1.1.8.3.106.13SECTION 36.225
   36.225 Income effect of jurisdictional ratemaking differences - Account 7910.
47:2.0.1.1.8.4SUBPART D
Subpart D - Operating Expenses and Taxes
47:2.0.1.1.8.4.107SUBJGRP 107
   General
47:2.0.1.1.8.4.107.1SECTION 36.301
   36.301 Section arrangement.
47:2.0.1.1.8.4.107.2SECTION 36.302
   36.302 General.
47:2.0.1.1.8.4.108SUBJGRP 108
   Plant Specific Operations Expenses
47:2.0.1.1.8.4.108.3SECTION 36.310
   36.310 General.
47:2.0.1.1.8.4.109SUBJGRP 109
   Network Support/General Support Expenses
47:2.0.1.1.8.4.109.4SECTION 36.311
   36.311 Network Support/General Support Expenses - Accounts 6110 and 6120.
47:2.0.1.1.8.4.110SUBJGRP 110
   Central Office Expenses
47:2.0.1.1.8.4.110.5SECTION 36.321
   36.321 Central office expenses - Accounts 6210, 6220, and 6230.
47:2.0.1.1.8.4.111SUBJGRP 111
   Information Origination/Termination Expenses
47:2.0.1.1.8.4.111.6SECTION 36.331
   36.331 Information origination/termination expenses - Account 6310.
47:2.0.1.1.8.4.112SUBJGRP 112
   Cable and Wire Facilities Expenses
47:2.0.1.1.8.4.112.7SECTION 36.341
   36.341 Cable and wire facilities expenses - Account 6410.
47:2.0.1.1.8.4.113SUBJGRP 113
   Plant Nonspecific Operations Expenses
47:2.0.1.1.8.4.113.8SECTION 36.351
   36.351 General.
47:2.0.1.1.8.4.114SUBJGRP 114
   Plant Expenses - Other
47:2.0.1.1.8.4.114.9SECTION 36.352
   36.352 Other property plant and equipment expenses - Account 6510.
47:2.0.1.1.8.4.115SUBJGRP 115
   Network Operations Expenses
47:2.0.1.1.8.4.115.10SECTION 36.353
   36.353 Network operations expenses - Account 6530.
47:2.0.1.1.8.4.115.11SECTION 36.354
   36.354 Access expenses - Account 6540.
47:2.0.1.1.8.4.116SUBJGRP 116
   Depreciation and Amortization Expenses
47:2.0.1.1.8.4.116.12SECTION 36.361
   36.361 Depreciation and amortization expenses - Account 6560.
47:2.0.1.1.8.4.117SUBJGRP 117
   Customer Operations Expenses
47:2.0.1.1.8.4.117.13SECTION 36.371
   36.371 General.
47:2.0.1.1.8.4.117.14SECTION 36.372
   36.372 Marketing - Account 6610.
47:2.0.1.1.8.4.117.15SECTION 36.373
   36.373 Services - Account 6620.
47:2.0.1.1.8.4.117.16SECTION 36.374
   36.374 Telephone operator services.
47:2.0.1.1.8.4.117.17SECTION 36.375
   36.375 Published directory listing.
47:2.0.1.1.8.4.117.18SECTION 36.376
   36.376 All other.
47:2.0.1.1.8.4.117.19SECTION 36.377
   36.377 Category 1 - Local business office expense.
47:2.0.1.1.8.4.117.20SECTION 36.378
   36.378 Category 2 - Customer services (revenue accounting).
47:2.0.1.1.8.4.117.21SECTION 36.379
   36.379 Message processing expense.
47:2.0.1.1.8.4.117.22SECTION 36.380
   36.380 Other billing and collecting expense.
47:2.0.1.1.8.4.117.23SECTION 36.381
   36.381 Carrier access charge billing and collecting expense.
47:2.0.1.1.8.4.117.24SECTION 36.382
   36.382 Category 3 - All other customer services expense.
47:2.0.1.1.8.4.118SUBJGRP 118
   Corporate Operations Expense
47:2.0.1.1.8.4.118.25SECTION 36.391
   36.391 General.
47:2.0.1.1.8.4.118.26SECTION 36.392
   36.392 General and administrative - Account 6720.
47:2.0.1.1.8.4.119SUBJGRP 119
   Operating Taxes
47:2.0.1.1.8.4.119.27SECTION 36.411
   36.411 Operating taxes - Account 7200.
47:2.0.1.1.8.4.119.28SECTION 36.412
   36.412 Apportionment procedures.
47:2.0.1.1.8.4.120SUBJGRP 120
   Equal Access Expenses
47:2.0.1.1.8.4.120.29SECTION 36.421
   36.421 Equal access expenses.
47:2.0.1.1.8.5SUBPART E
Subpart E - Reserves and Deferrals
47:2.0.1.1.8.5.121.1SECTION 36.501
   36.501 General.
47:2.0.1.1.8.5.121.2SECTION 36.502
   36.502 Other jurisdictional assets - Net - Account 1500.
47:2.0.1.1.8.5.121.3SECTION 36.503
   36.503 Accumulated depreciation - Account 3100.
47:2.0.1.1.8.5.121.4SECTION 36.504
   36.504 Accumulated depreciation - Property held for future telecommunications use - Account 3200.
47:2.0.1.1.8.5.121.5SECTION 36.505
   36.505 Accumulated amortization - Tangible - Account 3400.
47:2.0.1.1.8.5.121.6SECTION 36.506
   36.506 Net current deferred operating income taxes - Account 4100, Net noncurrent deferred operating income taxes - Account 4340.
47:2.0.1.1.8.5.121.7SECTION 36.507
   36.507 Other jurisdictional liabilities and deferred credits - Net - Account 4370.
47:2.0.1.1.8.6SUBPART F
Subparts F-G [Reserved]
47:2.0.1.1.8.7.121.1.3APPENDIX
   Appendix to Part 36 - Glossary