CFR›Title 47›Chapter I›Part 36›Subpart B›Subject Group Information Origination/Termination (IOT) Equipment ContainsSections 36.141–36.142CorpusDaily eCFRDisplayed edition2026-04-27Last updated2026-04-27 Sections 36.141 § 36.141 General. 36.142 § 36.142 Categories and apportionment procedures. Previous General Support Facilities General Support Facilities Next Material and Supplies and Cash Working Capital Material and Supplies and Cash Working Capital