47 CFR Subpart B - Subpart B—Telecommunications Property

CFR

General (§§ 36.101 - 36.102)
1. § 36.101 Section arrangement.
2. § 36.102 General.
General Support Facilities (§§ 36.111 - 36.112)
1. § 36.111 General.
2. § 36.112 Apportionment procedure.
Central Office Equipment (§§ 36.121 - 36.126)
Information Origination/Termination (IOT) Equipment (§§ 36.141 - 36.142)
1. § 36.141 General.
2. § 36.142 Categories and apportionment procedures.
Cable and Wire Facilities (§§ 36.151 - 36.157)
Amortizable Assets (§§ 36.161 - 36.162)
1. § 36.161 Tangible assets—Account 2680.
2. § 36.162 Intangible assets—Account 2690.
Telecommunications Plant—Other (§ 36.171)
1. § 36.171 Property held for future telecommunications use—Account 2002; Telecommunications plant under construction—Account 2003; and Telecommunications plant adjustment—Account 2005.
Rural Telephone Bank Stock (§ 36.172)
1. § 36.172 Other noncurrent assets—Account 1410.
Material and Supplies and Cash Working Capital (§§ 36.181 - 36.182)
1. § 36.181 Material and supplies—Account 1220.
2. § 36.182 Cash working capital.
Equal Access Equipment (§ 36.191)
1. § 36.191 Equal access equipment.