{"data":{"id":"us/47-cfr-36.112","jurisdiction":"us","citation":"47 CFR 36.112","heading":"Apportionment procedure.","body":"(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:\n(1) The separation of the costs of the combined Big Three Expenses which include the following accounts:\nTable 1 to Paragraph (a)(1)\nPlant Specific Expenses\nCentral Office Switching Expenses Account 6210.\nOperators Systems Expenses Account 6220.\nCentral Office Transmission Expenses Account 6230.\nInformation Origination/Termination Expenses Account 6310.\nCable and Wire Facilities Expenses Account 6410.\nPlant Non-Specific Expenses\nNetwork Operations Expenses Account 6530.\nCustomer Operations Expenses\nMarketing Account 6610.\nServices Account 6620.\n(2) The separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined.\n(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.","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":"6149f6a808612b9810d029a5495ffe13f2e3d6f267d4ba1e992a35229ec868e2","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.111","next":"us/47-cfr-36.121"},"notice":"GroundRules: Original legal text. Not legal advice."}