Federal (United States) · Regulations
Subpart B — Telecommunications Property
26 sections
26 sections
- 47 C.F.R. § 36.101Section arrangement.
- 47 C.F.R. § 36.102General.
- 47 C.F.R. § 36.111General.
- 47 C.F.R. § 36.112Apportionment procedure.
- 47 C.F.R. § 36.121General.
- 47 C.F.R. § 36.122Categories and apportionment procedures.
- 47 C.F.R. § 36.123Operator systems equipment—Category 1.
- 47 C.F.R. § 36.124Tandem switching equipment—Category 2.
- 47 C.F.R. § 36.125Local switching equipment—Category 3.
- 47 C.F.R. § 36.126Circuit equipment—Category 4.
- 47 C.F.R. § 36.141General.
- 47 C.F.R. § 36.142Categories and apportionment procedures.
- 47 C.F.R. § 36.151General.
- 47 C.F.R. § 36.152Categories of Cable and Wire Facilities (C&WF).
- 47 C.F.R. § 36.153Assignment of Cable and Wire Facilities (C&WF) to categories.
- 47 C.F.R. § 36.154Exchange Line Cable and Wire Facilities (C&WF)—Category 1—apportionment procedures.
- 47 C.F.R. § 36.155Wideband and exchange trunk (C&WF)—Category 2—apportionment procedures.
- 47 C.F.R. § 36.156Interexchange Cable and Wire Facilities (C&WF)—Category 3—apportionment procedures.
- 47 C.F.R. § 36.157Host/remote message Cable and Wire Facilities (C&WF)—Category 4—apportionment procedures.
- 47 C.F.R. § 36.161Tangible assets—Account 2680.
- 47 C.F.R. § 36.162Intangible assets—Account 2690.
- 47 C.F.R. § 36.171Property held for future telecommunications use—Account 2002; Telecommunications plant under construction—Account 2003; and Telecommunications plant adjustment—Account 2005.
- 47 C.F.R. § 36.172Other noncurrent assets—Account 1410.
- 47 C.F.R. § 36.181Material and supplies—Account 1220.
- 47 C.F.R. § 36.182Cash working capital.
- 47 C.F.R. § 36.191Equal access equipment.