[Code of Federal Regulations] [Title 47, Volume 2] [Revised as of October 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 47CFR36.101] [Page 463] TITLE 47--TELECOMMUNICATION CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) PART 36_JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR \ Subpart B_Telecommunications Property Sec. 36.101 Section arrangement. General (a) This subpart is arranged in sections as follows: General Telecommunications Plant in Service--Account 2001--36.101 and 36.102. General Support Facilities--Account 2110--36.111 and 36.112. Central Office Equipment--Accounts 2210, 2220, 2230--36.121 thru 36.126. Information Origination/Termination Equipment--Account 2310--36.141 and 36.142. Cable and Wire Facilities--Account 2410--36.151 thru 36.157. Amortization Assets--Accounts 2680 and 2690--36.161 and 36.162. Telecommunications Plant--Other Accounts 2002 thru 2005--36.171. Rural Telephone Bank Stock--36.172. Material and Supplies--Accounts 1220, and Cash Working Capital--36.181 and 36.182. Equal Access Equipment--36.191. [60 FR 12138, Mar. 6, 1995]