[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: 47CFR36.122] [Page 464] 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. 36.122 Categories and apportionment procedures. (a) The following categories of central office equipment and apportionment procedures therefore are set forth in Secs. 36.123 through 36.126. Operator Systems Equipment............. Category 1. Tandem Switching Equipment............. Category 2. Local Switching Equipment.............. Category 3. Circuit Equipment...................... Category 4.