[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: 47CFR36.111]

[Page 462-463]
 
                       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. 36.111  General.

    (a) The costs of the general support facilities are contained in 
Account 2110, Land and Support Assets. This account contains land, 
buildings, motor

[[Page 463]]

vehicles, aircraft, special purpose vehicles, garage work equipment, 
other work equipment, furniture, office equipment and general purpose 
computers.