[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR36.101]

[Page 462]
 
                       TITLE 47--TELECOMMUNICATION
 
                    CHAPTER I--FEDERAL COMMUNICATIONS
                         COMMISSION (CONTINUED)
 
PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR 
SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES 
AND RESERVES FOR TELECOMMUNICATIONS COMPANIES \1\--Table of Contents
 
                 Subpart B--Telecommunications Property
 
Sec. 36.101  Section arrangement.

                                 General


    (a) This subpart is arranged in sections as follows:

                                 General

Telecommunications Plant in Service--Account 2001--36.101 and 36.102.
General Support Facilities--Account 2110--36.111 and 36.112.
Central Office Equipment--Accounts 2210, 2220, 2230--36.121 thru 36.126.
Information Origination/Termination Equipment--Account 2310--36.141 and 
36.142.
Cable and Wire Facilities--Account 2410--36.151 thru 36.157.
Amortization Assets--Accounts 2680 and 2690--36.161 and 36.162.
Telecommunications Plant--Other Accounts 2002 thru 2005--36.171.
Rural Telephone Bank Stock--36.172.
Material and Supplies--Accounts 1220, and Cash Working Capital--36.181 
and 36.182.
Equal Access Equipment--36.191.

[60 FR 12138, Mar. 6, 1995]