Goto Section: 36.112 | 36.122 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 36.121 General.
(a) The costs of central office equipment are carried in the following
Table 1 to Paragraph (a)
Central Office Switching Account 2210.
Operator Systems Account 2220.
Central Office Transmission Account 2230.
(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; 83 FR 63584 , Dec. 11, 2018]
Goto Section: 36.112 | 36.122
Goto Year: 2020 |
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