Subpart B. Subpart B—Telecommunications Property

• Material and Supplies and Cash Working Capital

  • SECTION § 36.181 - Material and supplies—Account 1220.
  • SECTION § 36.182 - Cash working capital.

• Equal Access Equipment

  • SECTION § 36.191 - Equal access equipment.

• General

  • SECTION § 36.101 - Section arrangement.
  • SECTION § 36.102 - General.

• General Support Facilities

  • SECTION § 36.111 - General.
  • SECTION § 36.112 - Apportionment procedure.

• Central Office Equipment

  • SECTION § 36.121 - General.
  • SECTION § 36.122 - Categories and apportionment procedures.
  • SECTION § 36.123 - Operator systems equipment—Category 1.
  • SECTION § 36.124 - Tandem switching equipment—Category 2.
  • SECTION § 36.125 - Local switching equipment—Category 3.
  • SECTION § 36.126 - Circuit equipment—Category 4.

• Information Origination/Termination (IOT) Equipment

  • SECTION § 36.141 - General.
  • SECTION § 36.142 - Categories and apportionment procedures.

• Cable and Wire Facilities

  • SECTION § 36.151 - General.
  • SECTION § 36.152 - Categories of Cable and Wire Facilities (C&WF).
  • SECTION § 36.153 - Assignment of Cable and Wire Facilities (C&WF) to categories.
  • SECTION § 36.154 - Exchange Line Cable and Wire Facilities (C&WF)—Category 1—apportionment procedures.
  • SECTION § 36.155 - Wideband and exchange trunk (C&WF)—Category 2—apportionment procedures.
  • SECTION § 36.156 - Interexchange Cable and Wire Facilities (C&WF)—Category 3—apportionment procedures.
  • SECTION § 36.157 - Host/remote message Cable and Wire Facilities (C&WF)—Category 4—apportionment procedures.

• Amortizable Assets

  • SECTION § 36.161 - Tangible assets—Account 2680.
  • SECTION § 36.162 - Intangible assets—Account 2690.

• Telecommunications Plant—Other

  • SECTION § 36.171 - Property held for future telecommunications use—Account 2002; Telecommunications plant under construction—Account 2003; and Telecommunications plant adjustment—Account 2005.

• Rural Telephone Bank Stock

  • SECTION § 36.172 - Other noncurrent assets—Account 1410.