{"data":{"id":"us/47-cfr-36.101","jurisdiction":"us","citation":"47 CFR 36.101","heading":"Section arrangement.","body":"(a) This subpart is arranged in sections as follows:\nGeneral\nTelecommunications Plant in Service—Account 2001—36.101 and 36.102.\nGeneral Support Facilities—Account 2110—36.111 and 36.112.\nCentral Office Equipment—Accounts 2210, 2220, 2230—36.121 thru 36.126.\nInformation Origination/Termination Equipment—Account 2310—36.141 and 36.142.\nCable and Wire Facilities—Account 2410—36.151 thru 36.157.\nAmortization Assets—Accounts 2680 and 2690—36.161 and 36.162.\nTelecommunications Plant—Other Accounts 2002 thru 2005—36.171.\nRural Telephone Bank Stock—36.172.\nMaterial and Supplies—Accounts 1220, and Cash Working Capital—36.181 and 36.182.\nEqual Access Equipment—36.191.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"f2a700f5aae140d9a24c56d9c929a4d9e902f256dd69550925332f8013111810","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.4","next":"us/47-cfr-36.102"},"notice":"GroundRules: Original legal text. Not legal advice."}