[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: 47CFR36.182] [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. 36.182 Cash working capital. (a) The amount for cash working capital, if not determined directly for a particular operation, is apportioned among the operations on the basis of total expenses less non-cash expense items. Equal Access Equipment