Goto Section: 36.112 | 36.122 | Table of Contents
Revised as of December 20, 2018
Goto Year:2018 |
§ 36.121 General.
Link to an amendment published at 83 FR 63584 , Dec. 11, 2018.
(a) The costs of central office equipment are carried in the following
Central Office Switching Account 2210.
Non-digital Switching Account 2211.
Digital Electronic Switching Account 2212.
Operator Systems Account 2220.
Central Office—Transmission Account 2230.
Radio Systems Account 2231.
Circuit Equipment Account 2232.
(b) Records of the cost of central office equipment are usually
maintained for each study area separately by accounts. However, each
account frequently includes equipment having more than one use. Also,
equipment in one account frequently is associated closely with
equipment in the same building in another account. Therefore, the
separations procedures for central office equipment have been designed
to deal with categories of plant rather than with equipment in an
(c) In the separation of the cost of central office equipment among the
operations, the first step is the assignment of the equipment in each
study area to categories. The basic method of making this assignment is
the identification of the equipment assignable to each category, and
the determination of the cost of the identified equipment by analysis
of accounting, engineering and other records.
(1) The cost of common equipment not assigned to a specific category,
e.g., common power equipment, including emergency power equipment,
aisle lighting and framework, including distributing frames, is
distributed among the categories in proportion to the cost of
equipment, (excluding power equipment not dependent upon common power
equipment) directly assigned to categories.
(i) The cost of power equipment used by one category is assigned
directly to that category, e.g., 130 volt power supply provided for
circuit equipment. The cost of emergency power equipment protecting
only power equipment used by one category is also assigned directly to
(ii) Where appropriate, a weighting factor is applied to the cost of
circuit equipment in distributing the power plant costs not directly
assigned, in order to reflect the generally greater power use per
dollar of cost of this equipment.
(d) The second step is the apportionment of the cost of the equipment
in each category among the operations through the application of
appropriate use factors or by direct assignment.
[ 52 FR 17229 , May 6, 1987, as amended at 69 FR 12549 , Mar. 17, 2004]
return arrow Back to Top
Goto Section: 36.112 | 36.122
Goto Year: 2018 |
CiteFind - See documents on FCC website that
cite this rule
Want to support this service?
Report errors in
this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please
help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
Helping make public information public