CFR /  Title 47  /  Part 36: Jurisdictional Separations Procedures; Standard Procedures For Separating Telecommunications Property Costs, Revenues, Expenses, Taxes And Reserves For Telecommunications Companies \1\

Section No.	Description
Section 36.1	Fundamental principles underlying procedures
Section 36.2	Freezing of jurisdictional separations category relationships and/or allocation factors
Section 36.3	Streamlining procedures for processing petitions for waiver of study area boundaries
Section 36.4	Section arrangement
Section 36.101	General
Section 36.102	General
Section 36.111	Apportionment procedure
Section 36.112	General
Section 36.121	Categories and apportionment procedures
Section 36.122	Operator systems equipment--Category 1
Section 36.123	Tandem switching equipment--Category 2
Section 36.124	Local switching equipment--Category 3
Section 36.125	Circuit equipment--Category 4
Section 36.126	General
Section 36.141	Categories and apportionment procedures
Section 36.142	General
Section 36.151	Categories of Cable and Wire Facilities (C&WF;)
Section 36.152	Assignment of Cable and Wire Facilities (C&WF;) to categories
Section 36.153	Exchange Line Cable and Wire Facilities (C&WF;)--Category 1--apportionment procedures
Section 36.154	Wideband and exchange trunk (C&WF;)--Category 2-- apportionment procedures
Section 36.155	Interexchange Cable and Wire Facilities (C&WF;)--Category 3--apportionment procedures
Section 36.156	Host/remote message Cable and Wire Facilities (C&WF;)-- Category 4--apportionment procedures
Section 36.157	Tangible assets--Account 2680
Section 36.161	Intangible assets--Account 2690
Section 36.162	Property held for future telecommunications use--Account 2002; Telecommunications plant under construction--Account 2003; and
Section 36.171	Other noncurrent assets--Account 1410
Section 36.172	Material and supplies--Account 1220
Section 36.181	Cash working capital
Section 36.182	Equal access equipment
Section 36.191	Section arrangement
Section 36.201	General
Section 36.202	General
Section 36.211	Basic local services revenue--Account 5000 (Class B telephone companies); Basic area revenue--Account 5001 (Class A
Section 36.212	Network access services revenues
Section 36.213	Long distance message revenue--Account 5100
Section 36.214	Miscellaneous revenue--Account 5200
Section 36.215	Uncollectible revenue--Account 5300
Section 36.216	Other operating income and expenses--Account 7100
Section 36.221	Nonoperating income and expenses--Account 7300
Section 36.222	Interest and related items--Account 7500
Section 36.223	Extraordinary items--Account 7600
Section 36.224	Income effect of jurisdictional ratemaking differences-- Account 7910
Section 36.225	Section arrangement
Section 36.301	General
Section 36.302	General
Section 36.310	Network Support/General Support Expenses--Accounts 6110 and 6120 (Class B Telephone Companies); Accounts 6112, 6113, 6114,
Section 36.311	Central office expenses--Accounts 6210, 6220, and 6230 (Class B telephone companies); Accounts 6211, 6212, 6220, 6231, and
Section 36.321	Information origination/termination expenses--Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and
Section 36.331	Cable and wire facilities expenses--Account 6410 (Class B telephone companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426,
Section 36.341	General
Section 36.351	Other property plant and equipment expenses--Account 6510 (Class B telephone companies); Accounts 6511 and 6512 (Class A telephone
Section 36.352	Network operations expenses--Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A telephone
Section 36.353	Access expenses--Account 6540
Section 36.354	Depreciation and amortization expenses--Account 6560
Section 36.361	General
Section 36.371	Marketing--Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone companies)
Section 36.372	Services--Account 6620
Section 36.373	Telephone operator services
Section 36.374	Published directory listing
Section 36.375	All other
Section 36.376	Category 1--Local business office expense
Section 36.377	Category 2--Customer services (revenue accounting)
Section 36.378	Message processing expense
Section 36.379	Other billing and collecting expense
Section 36.380	Carrier access charge billing and collecting expense
Section 36.381	Category 3--All other customer services expense
Section 36.382	General
Section 36.391	General and administrative--Account 6720
Section 36.392	Operating taxes--Account 7200 (Class B Telephone Companies); Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Telephone Companies)
Section 36.411	Apportionment procedures
Section 36.412	Equal access expenses
Section 36.421	General
Section 36.501	Other jurisdictional assets--Net--Account 1500
Section 36.502	Accumulated depreciation--Account 3100
Section 36.503	Accumulated depreciation--Property held for future telecommunications use--Account 3200
Section 36.504	Accumulated amortization--Tangible--Account 3400 (Class B Telephone Companies); Accumulated amortization--Capital Leases--Account
Section 36.505	Net current deferred operating income taxes--Account 4100, Net noncurrent deferred operating income taxes--Account 4340
Section 36.506	Other jurisdictional liabilities and deferred credits-- Net--Account 4370
Section 36.507	OMB control numbers and expiration dates assigned pursuant to the Paperwork Reduction Act of 1995