Goto Section: 36.506 | 36.507 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 36.507 Other jurisdictional liabilities and deferred credits—Net—Account
(a) Amounts in this account are separated based upon an analysis of the
specific items involved.
Subparts F-G [Reserved]
Appendix to Part 36—Glossary
The descriptions of terms in this glossary are broad and have been
prepared to assist in understanding the use of such terms in the
separation procedures. Terms which are defined in the text of this part
are not included in this glossary.
A communications facility extending from a customer's premises to a
serving central office comprising a subscriber line and, if necessary,
a trunk facility, e.g., a WATS access line.
The cost of property as recorded on the books of a company.
Cable Fill Factor
The ratio of cable conductor or cable pair kilometers in use to total
cable conductor or cable pair kilometers available in the plant, e.g.,
the ratio of revenue producing cable pair kilometers in use to total
cable pair kilometers in plant.
A grouping of items of property or expense to facilitate the
apportionment of their costs among the operations and to which,
ordinarily, a common measure of use is applicable.
A switching unit, in a telephone system which provides service to the
general public, having the necessary equipment and operations
arrangements for terminating and interconnecting subscriber lines and
trunks or trunks only. There may be more than one central office in a
An electrical path suitable for the transmission of communications
between two or more points, ordinarily between two or more stations or
between channel terminations in Telecommunication Company central
offices. A channel may be furnished by wire, fiberoptics, radio or a
A fully operative communications path established in the normal circuit
layout and currently used for message, WATS access, or private line
The route kilometers or revenue producing circuits in service,
determined by measuring the length in terms of kilometers, of the
actual path followed by the transmission medium.
Common Channel Network Signaling
Channels between switching offices used to transmit signaling
information independent of the subscribers' communication paths or
Complement (of cable)
A group of conductors of the same general type (e.g., quadded, paired)
within a single cable sheath.
All groups of operator positions, wherever located, associated with the
same call distribution and/or stored program control unit.
Central office equipment whose function is to concentrate traffic from
subscriber lines onto a lesser number of circuits between the remotely
located concentration equipment and the serving central office
concentration equipment. This concentration equipment is connected to
the serving central office line equipment.
The product of (a) the number of messages and, (b) the average minutes
of connection per message.
The product of (a) the number of messages and, (b) the average minutes
of conversation per message.
The product of (a) the number of messages, (b) the average minutes of
conversation per message and (c) the average route kilometers of
The cost of property owned by the Telephone Company whose property is
to be apportioned among the operations. This term applies either to
property costs recorded on the books of the company or property costs
determined by other evaluation methods.
The combined amount of charges billed, excluding arrears.
Customer Dialed Charge Traffic
Traffic which is both (a) handled to completion through pulses
generated by the customer and (b) for which either a message unit
change, bulk charge or message toll charge is except for that traffic
recorded by means of message registers.
Customer Premises Equipment
Items of telecommunications terminal equipment in Accounts 2310
referred to as CPE in § 64.702 of the Federal Communication Commission's
Rules adopted in the Second Computer Inquiry such as telephone
instruments, data sets, dialers and other supplemental equipment, and
PBX's which are provided by common carriers and located on customer
premises and inventory included in these accounts to be used for such
purposes. Excluded from this classification are similar items of
equipment located on telephone company premises and used by the company
in the normal course of business as well as over voltage protection
equipment, customer premises wiring, coin operated public or pay
telephones, multiplexing equipment to deliver multiple channels to the
customer, mobile radio equipment and transmit earth stations.
Customer Premises Wire
The segment of wiring from the customer's side of the protector to the
customer premises equipment.
A local dial office switchboard at which are handled assistance calls,
intercepted calls and calls from miscellaneous lines and trunks. It may
also be employed for handling certain toll calls.
A switchboard of a dial system for completing incoming calls received
from manual offices.
Data Processing Equipment
Office equipment such as that using punched cards, punched tape,
magnetic or other comparable storage media as an operating vehicle for
recording and processing information. Includes machines for
transcribing raw data into punched cards, etc., but does not include
such items as key-operated, manually or electrically driven adding,
calculating, bookkeeping or billing machines, typewriters or similar
Dial Switching Equipment
Switching equipment actuated by electrical impulses generated by a dial
or key pulsing arrangement.
Equal Access Costs
Include only initial incremental presubscription costs and initial
incremental expenditures for hardware and software related directly to
the provision of equal access which would not be required to upgrade
the switching capabilities of the office involved absent the provisions
of equal access.
A standard cross section of cable conductors for use in equating the
metallic content of cable conductors of all gauge to a common base.
Equivalent Kilometers of 104 Wire
The basic units employed in the allocation of pole lines costs for
determining the relative use made of poles by aerial cables and by
aerial wire conductors of various sizes. This unit reflects the
relative loads of such cable and wire carried on poles.
Equivalent Pair Kilometers
The product of sheath Kilometers and the number of equivalent gauge
pairs of conductors in a cable.
Equivalent Sheath Kilometers
The product of (a) the length of a section of cable in kilometers
(sheath kilometers) and (b) the ratio of the metallic content
applicable to a particular group of conductors in the cable (e.g.,
conductors assigned to a category) to the metallic content of all
conductors in the cable.
Exchange Transmission Plant
This is a combination of (a) exchange cable and wire facilities (b)
exchange central office circuit equipment, including associated land
and buildings and (c) information origination/termination equipment
which forms a complete channel.
The time in which an item of telephone plant is in actual use either by
a customer or an operator. For example, on a completed telephone call,
holding time includes conversation time as well as other time in use.
At local dial offices any measured minutes which result from other than
customer attempts to place calls (as evidenced by the dialing of at
least one digit) are not treated as holding time.
Host Central Office
An electronic analog or digital base switching unit containing the
central call processing functions which service the host office and its
Information Origination/Termination Equipment
Equipment used to input into or receive output from the
A circuit which is included in the interexchange transmission
Interexchange Transmission Equipment
The combination of (a) interexchange cable and wire facilities, (b)
interexchange circuit equipment and, (c) associated land and buildings.
A circuit between two local central office units, either manual or
dial. Interlocal trunks may be used for either exchange or toll traffic
Circuits between toll centers and circuits between a toll center and a
tandem system in a different toll center area.
The portion of a private line circuit which is included in the exchange
transmission plant. However, common usage of this term usually excludes
information origination/termination equipment.
A central office serving primarily as a place of termination for
subscriber lines and for providing telephone service to the subscribers
on these lines.
A pair of wires, or its equivalent, between a customer's station and
the central office from which the station is served.
A completed call, i.e., a communication in which a conversation or
exchange of information took place between the calling and called
Message Service or Message Toll Service
Switched service furnished to the general public (as distinguished from
private line service). Except as otherwise provided, this includes
exchange switched services and all switched services provided by
interexchange carriers and completed by a local telephone company's
access services, e.g., MTS, WATS, Execunet, open-end FX and CCSA/ONALs.
Unit of measurement used for charging for measured message telephone
exchange traffic within a specified area.
Metropolitan Service Area
The area around and including a relatively large city and in which
substantially all of the message telephone traffic between the city and
the suburban points within the area is classified as exchange in one or
A unit of measurement expressed as either holding time or conversation
The product of (a) the number of minutes-of-use and (b) the average
route kilometers of circuits involved.
An exchange area in which are located two or more local central office
buildings or wire centers.
The term denoting the general classifications of services rendered to
the public for which separate tariffs are filed, namely exchange, state
toll and interstate toll.
A general term, ordinarily applied to trunks between manually operated
switchboard positions and local dial central offices in the same wire
Private Line Service
A service for communications between specified locations for a
continuous period or for regularly recurring periods at stated hours.
Remote Access Line
An access line (e.g., for WATS service) between a subscriber's premises
in one toll rate center and a serving central office located in a
different toll rate center.
Remote Line Location
A remotely located subscriber line access unit which is normally
dependent upon the central processor of the host office for call
Remote Trunk Arrangement (RTA)
Arrangement that permits the extension of TSPS functions to remote
That amount or quantity of property kept or set apart for a specific
Kept or set apart for a specific use.
The process by which telecommunication property costs, revenues,
expenses, taxes and reserves are apportioned among the operations.
Service Observing Unit
A unit of work measurement which is used as the common denominator to
express the relative time required for handling the various work
functions at service observing boards.
The actual length of cable in route kilometers.
All services other than message telephones, e.g., private line
The term applied to the basis of toll rate making which contemplates
that the message toll service charge (telephone) covers the use made of
all facilities between the originating station and the terminating
station, including the stations, and the services rendered in
Study area boundaries shall be frozen as they are on November 15, 1984.
Subscriber Line or Exchange Line
A communication channel between a telephone station or PBX station and
the central office which serves it.
A class of tributary office which does not have direct access to its
toll center, but which is connected to its toll center office by means
of circuits which are switched through to the toll center at another
The general areas served by the local offices having direct trunks to
or from the tandem office. This area may consist of one or more
communities or may include only a portion of a relatively large city.
Tandem Circuit or Trunk
A general classification of circuits or trunks between a tandem central
office unit and any other central office or switchboard.
A call switched at a tandem office.
A central office unit used primarily as an intermediate switching point
for traffic between local central offices within the tandem area. Where
qualified by a modifying expression, or other explanation, this term
may be applied to an office employed for both the interconnection of
local central offices within the tandem area and for the
interconnection of these local offices with other central offices,
e.g., long haul tandem office.
An office (or group of offices) within a city which generally handles
the originating and incoming toll traffic for that city to or from
other toll center areas and which handles through switched traffic. The
toll center normally handles the inward toll traffic for its tributary
exchanges and, in general, either handles the outward traffic
originating at its tributaries or serves as the outlet to interexchange
circuits for outward traffic ticketed and timed at its tributaries.
Toll centers are listed as such in the Toll Rate and Route Guide.
Toll Center Area
The areas served by a toll center, including the toll center city and
the communities served by tributaries of the toll center.
Toll Center Toll Office
A toll office (as contrasted to a local office) in a toll center city.
A general term applied to interexchange trunks used primarily for toll
Toll Connecting Trunk
A general classification of trunks carrying toll traffic and ordinarily
extending between a local office and a toll office, except trunks
classified as tributary circuits. Examples of toll connecting trunks
include toll switching trunks, recording trunks and
A central office used primarily for supervising and switching toll
Traffic Over First Routes
A term applied to the routing of traffic and denoting routing via
principal route for traffic between any two points as distinguished
from alternate routes for such traffic.
A stored program electronic system associated with one or more toll
switching systems which provides centralized traffic service position
functions for several local offices at one location.
A circuit between a tributary office and a toll switchboard or
intertoll dialing equipment in a toll center city.
A local office which is located outside the exchange in which a toll
center is located, which has a different rate center from its toll
center and which usually tickets and times only a part of its
originating toll traffic, but which may ticket or time all or none, of
such traffic. The toll center handles all outward traffic not ticketed
and timed at the tributary and normally switches all inward toll
traffic from outside the tributary's toll center to the tributary.
Tributary offices are indicated as such in the Toll Rate and Route
Circuit between switchboards or other switching equipment, as
distinguished from circuits which extend between central office
switching equipment and information origination/termination equipment.
All groups of operator positions, wherever located, associated with the
same TSPS stored program control units.
Weighted Standard Work Second
A measurement of traffic operating work which is used to express the
relative time required to handle the various kinds of calls or work
functions, and which is weighted to reflect appropriate degrees of
waiting to serve time.
Wide Area Telephone Service WATS
A toll service offering for customer dial type telecommunications
between a given customer station and stations within specified
geographic rate areas employing a single access line between the
customer location and the serving central office. Each access line may
be arranged for either outward (OUT-WATS) or inward (IN-WATS) service
A communication channel of a bandwidth equivalent to twelve or more
voice grade channels.
A revenue producing pair of wires, or its equivalent, between a
customer's station and the central office from which the station is
[ 71 FR 65747 , Nov. 9, 2006]
Goto Section: 36.506 | 36.507
Goto Year: 2020 |
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