{"data":{"id":"us/47-cfr-36.181","jurisdiction":"us","citation":"47 CFR 36.181","heading":"Material and supplies—Account 1220.","body":"(a) The amount included in Account 1220 is apportioned among the operations on the basis of the apportionment of the cost of cable and wire facilities in service. Any amounts included in Account 1220 associated with the Customer Premises portion of Account 2310 equipment, shall be excluded from the amounts which are allocated to the interstate operation.","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":"6931c79641d14984d2238d3b8256027a545b5b8927e362491d0c791a0a45588b","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.172","next":"us/47-cfr-36.182"},"notice":"GroundRules: Original legal text. Not legal advice."}