Goto Section: 36.142 | 36.152 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 36.151 General.
(a) Cable and Wire Facilities, Account 2410, includes the following
types of communications plant in service: Poles and antenna supporting
structures, aerial cable, underground cable, buried cable, submarine
cable, deep sea cable, intrabuilding network cable, aerial wire and
(b) For separations purposes, it is necessary to analyze the cable and
wire facilities classified in subordinate records in order to determine
their assignment to the categories listed in the following paragraphs.
(c) In the separation of the cost of cable and wire facilities among
the operations, the first step is the assignment of the facilities to
certain categories. The basic method of making this assignment is the
identification of the facilities assignable to each category and the
determination of the cost of the facilities so identified. Because of
variations among companies in the character of the facilities and
operating conditions, and in the accounting and engineering records
maintained, the detailed methods followed, of necessity, will vary
among the companies. The general principles to be followed, however,
will be the same for all companies.
(d) The second step is the apportionment of the cost of the facilities
in each category among the operations through the application of
appropriate factors or by direct assignment.
Goto Section: 36.142 | 36.152
Goto Year: 2020 |
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