[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: 47CFR36.181]

[Page 477]
 
                       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. 36.181  Material and supplies--Account 1220.

    (a) The amount included in Account 1220 is apportioned among the 
operations on the basis of the apportionment of the cost of cable and 
wire facilities in service. Any amounts included in Account 1220 
associated with the Customer Premises portion of Account 2310 equipment, 
shall be excluded from the amounts which are allocated to the interstate 
operation.