Goto Section: 36.101 | 36.111 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 36.102 General.
(a) This section contains an outline of the procedures used in the
assignment of Telecommunications Plant in Service—Account 2001 to
categories and the apportionment of the cost assigned to each category
among the operations.
(b) The treatment of rental plant is outlined in § § 36.2(c) through
36.2(e). If the amount of such plant is substantial, the cost may be
determined by using the general procedures set forth for the assignment
of the various kinds of property to categories.
(c) The amount of depreciation deductible from the book cost or “value”
is apportioned among the operations in proportion to the separation of
the cost of the related plant accounts.
General Support Facilities
Goto Section: 36.101 | 36.111
Goto Year: 2020 |
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