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

47 CFR 36.141: General.

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Where this section sits in the code
  1. Title 47—Telecommunication
  2. CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION
  3. SUBCHAPTER B—COMMON CARRIER SERVICES
  4. PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1
  5. Subpart B—Telecommunications Property

(a) Information Origination/Termination Equipment is maintained in Account 2310 and includes station apparatus, embedded customer premises wiring, large private branch exchanges, public telephone terminal equipment, and other terminal equipment.

(b) The costs in Account 2310 shall be segregated between Other Information Origination/Termination Equipment—Category 1, and New Customer Premises Equipment—Category 2 by an analysis of accounting, engineering and other records.

(c) Effective July 1, 2001, through December 31, 2030, local exchange carriers subject to price cap regulation, pursuant to § 61.41 of this chapter, shall assign the average balance of Account 2310 to the categories, as specified in paragraph (b) of this section, based on the relative percentage assignment of the average balance of Account 2310 to these categories during the twelve-month period ending December 31, 2000.

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

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