Title 47

PART 36 SUBPART B

Subpart B - Telecommunications Property

• 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.
• 52 FR 17229, May 6, 1987, unless otherwise noted.

47:2.0.1.1.8.2.94	SUBJGRP 94	General
47:2.0.1.1.8.2.94.1	SECTION 36.101	36.101 Section arrangement.
47:2.0.1.1.8.2.94.2	SECTION 36.102	36.102 General.
47:2.0.1.1.8.2.95	SUBJGRP 95	General Support Facilities
47:2.0.1.1.8.2.95.3	SECTION 36.111	36.111 General.
47:2.0.1.1.8.2.95.4	SECTION 36.112	36.112 Apportionment procedure.
47:2.0.1.1.8.2.96	SUBJGRP 96	Central Office Equipment
47:2.0.1.1.8.2.96.5	SECTION 36.121	36.121 General.
47:2.0.1.1.8.2.96.6	SECTION 36.122	36.122 Categories and apportionment procedures.
47:2.0.1.1.8.2.96.7	SECTION 36.123	36.123 Operator systems equipment - Category 1.
47:2.0.1.1.8.2.96.8	SECTION 36.124	36.124 Tandem switching equipment - Category 2.
47:2.0.1.1.8.2.96.9	SECTION 36.125	36.125 Local switching equipment - Category 3.
47:2.0.1.1.8.2.96.10	SECTION 36.126	36.126 Circuit equipment - Category 4.
47:2.0.1.1.8.2.97	SUBJGRP 97	Information Origination/Termination (IOT) Equipment
47:2.0.1.1.8.2.97.11	SECTION 36.141	36.141 General.
47:2.0.1.1.8.2.97.12	SECTION 36.142	36.142 Categories and apportionment procedures.
47:2.0.1.1.8.2.98	SUBJGRP 98	Cable and Wire Facilities
47:2.0.1.1.8.2.98.13	SECTION 36.151	36.151 General.
47:2.0.1.1.8.2.98.14	SECTION 36.152	36.152 Categories of Cable and Wire Facilities (C&WF).
47:2.0.1.1.8.2.98.15	SECTION 36.153	36.153 Assignment of Cable and Wire Facilities (C&WF) to categories.
47:2.0.1.1.8.2.98.16	SECTION 36.154	36.154 Exchange Line Cable and Wire Facilities (C&WF) - Category 1 - apportionment procedures.
47:2.0.1.1.8.2.98.17	SECTION 36.155	36.155 Wideband and exchange trunk (C&WF) - Category 2 - apportionment procedures.
47:2.0.1.1.8.2.98.18	SECTION 36.156	36.156 Interexchange Cable and Wire Facilities (C&WF) - Category 3 - apportionment procedures.
47:2.0.1.1.8.2.98.19	SECTION 36.157	36.157 Host/remote message Cable and Wire Facilities (C&WF) - Category 4 - apportionment procedures.
47:2.0.1.1.8.2.99	SUBJGRP 99	Amortizable Assets
47:2.0.1.1.8.2.99.20	SECTION 36.161	36.161 Tangible assets - Account 2680.
47:2.0.1.1.8.2.99.21	SECTION 36.162	36.162 Intangible assets - Account 2690.
47:2.0.1.1.8.2.100	SUBJGRP 100	Telecommunications Plant - Other
47:2.0.1.1.8.2.100.22	SECTION 36.171	36.171 Property held for future telecommunications use - Account 2002; Telecommunications plant under construction - Account 2003; and Telecommunications plant adjustment - Account 2005.
47:2.0.1.1.8.2.101	SUBJGRP 101	Rural Telephone Bank Stock
47:2.0.1.1.8.2.101.23	SECTION 36.172	36.172 Other noncurrent assets - Account 1410.
47:2.0.1.1.8.2.102	SUBJGRP 102	Material and Supplies and Cash Working Capital
47:2.0.1.1.8.2.102.24	SECTION 36.181	36.181 Material and supplies - Account 1220.
47:2.0.1.1.8.2.102.25	SECTION 36.182	36.182 Cash working capital.
47:2.0.1.1.8.2.103	SUBJGRP 103	Equal Access Equipment
47:2.0.1.1.8.2.103.26	SECTION 36.191	36.191 Equal access equipment.

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