Federal regulations · Through 2026-08-25 · Newer source version available

47 CFR 36.112: Apportionment procedure.

(a) The costs of the general support facilities of local exchange carriers that had annual revenues from regulated telecommunications operations equal to or greater than $157 million for calendar year 2016 are apportioned among the operations on the basis of either the method in paragraph (a)(1) of this section or the method in paragraph (a)(2) of this section, at the election of the local exchange carrier:
(1) The separation of the costs of the combined Big Three Expenses which include the following accounts:
Table 1 to Paragraph (a)(1)
Plant Specific Expenses
Central Office Switching Expenses Account 6210.
Operators Systems Expenses Account 6220.
Central Office Transmission Expenses Account 6230.
Information Origination/Termination Expenses Account 6310.
Cable and Wire Facilities Expenses Account 6410.
Plant Non-Specific Expenses
Network Operations Expenses Account 6530.
Customer Operations Expenses
Marketing Account 6610.
Services Account 6620.
(2) The separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined.
(b) The costs of the general support facilities of local exchange carriers that had annual revenues from regulated telecommunications operations less than $157 million for calendar year 2016 are apportioned among the operations on the basis of the separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined.

Where this section sits in the code

Title 47—Telecommunication
CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION
SUBCHAPTER B—COMMON CARRIER SERVICES
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1
Subpart B—Telecommunications Property

(1) The separation of the costs of the combined Big Three Expenses which include the following accounts:

Table 1 to Paragraph (a)(1)

Plant Specific Expenses

Central Office Switching Expenses Account 6210.

Operators Systems Expenses Account 6220.

Central Office Transmission Expenses Account 6230.

Information Origination/Termination Expenses Account 6310.

Cable and Wire Facilities Expenses Account 6410.

Plant Non-Specific Expenses

Network Operations Expenses Account 6530.

Customer Operations Expenses

Marketing Account 6610.

Services Account 6620.

(2) The separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined.

(b) The costs of the general support facilities of local exchange carriers that had annual revenues from regulated telecommunications operations less than $157 million for calendar year 2016 are apportioned among the operations on the basis of the separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined.

Collected 2026-08-27T02:26:28Z. Source file · JSON

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