[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: 47CFR36.141]

[Page 471]
 
                       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. 36.141  General.

    (a) Information Origination/Termination Equipment is maintained in 
Account 2310 and includes station apparatus, embedded customer premises 
wiring, large private branch exchanges, public telephone terminal 
equipment, and other terminal equipment.
    (b) The costs in Account 2310 shall be segregated between Other 
Information Origination/Termination Equipment--Category 1, and New 
Customer Premises Equipment--Category 2 by an analysis of accounting, 
engineering and other records.
    (c) Effective July 1, 2001, through June 30, 2006, local exchange 
carriers subject to price cap regulation, pursuant to Sec. 61.41 of this 
chapter, shall assign the average balance of Account 2310 to the 
categories, as specified in Sec. 36.141(b), based on the relative 
percentage assignment of the average balance of Account 2310 to these 
categories during the twelve month period ending December 31, 2000.

[52 FR 17229, May 6, 1987, as amended at 66 FR 33206, June 21, 2001]