FCC 47 CFR PART 36-2010 JURISDICTIONAL SEPARATIONS PROCEDURES STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS REVENUES EXPENSES TAXES AND RESERVES FOR TELECOMM.pdf

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1、464 47 CFR Ch. I (10110 Edition) Pt. 36 1The Commission has determined that the same jurisdictional separations used in the contiguous states are to be used for Alaska, Hawaii, Puerto Rico and the Virgin Islands. Integration of Rates and Services, Docket No. 21263, 87 FCC 2nd 18 (1981); Integration

2、of Rates and Services, Docket No. 21264, 72 FCC 2nd 699 (1979). PART 36JURISDICTIONAL SEPA-RATIONS PROCEDURES; STAND-ARD PROCEDURES FOR SEPA-RATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EX-PENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES1Subpart AGeneral Sec. 36.1 General. 36.2 Fun

3、damental principles underlying pro-cedures. 36.3 Freezing of jurisdictional separations category relationships and/or allocation factors. Subpart BTelecommunications Property GENERAL 36.101 Section arrangement. 36.102 General. GENERAL SUPPORT FACILITIES 36.111 General. 36.112 Apportionment procedure

4、. CENTRAL OFFICE EQUIPMENT 36.121 General. 36.122 Categories and apportionment proce-dures. 36.123 Operator systems equipmentCat-egory 1. 36.124 Tandem switching equipmentCat-egory 2. 36.125 Local switching equipmentCategory 3. 36.126 Circuit equipmentCategory 4. INFORMATION ORIGINATION/TERMINATION

5、(IOT) EQUIPMENT 36.141 General. 36.142 Categories and apportionment proce-dures. CABLE AND WIRE FACILITIES 36.151 General. 36.152 Categories of Cable and Wire Facili-ties (C Tele-communications plant under construc-tionAccount 2003; and Telecommuni-cations plant adjustmentAccount 2005. RURAL TELEPHO

6、NE BANK STOCK 36.172 Other noncurrent assetsAccount 1410. MATERIAL AND SUPPLIES AND CASH WORKING CAPITAL 36.181 Material and suppliesAccount 1220. 36.182 Cash working capital. EQUAL ACCESS EQUIPMENT 36.191 Equal access equipment. Subpart COperating Revenues and Certain Income Accounts GENERAL 36.201

7、 Section arrangement. 36.202 General. OPERATING REVENUES 36.211 General. 36.212 Basic local services revenueAccount 5000 (Class B telephone companies); Basic area revenueAccount 5001 (Class A tele-phone companies). 36.213 Network access services revenues. 36.214 Long distance message revenueAc-count

8、 5100. 36.215 Miscellaneous revenueAccount 5200. 36.216 Uncollectible revenueAccount 5300. CERTAIN INCOME ACCOUNTS 36.221 Other operating income and ex-pensesAccount 7100. 36.222 Nonoperating income and expenses Account 7300. 36.223 Interest and related itemsAccount 7500. 36.224 Extraordinary itemsA

9、ccount 7600. 36.225 Income effect of jurisdictional rate-making differencesAccount 7910. VerDate Mar2010 16:46 Dec 15, 2010 Jkt 220201 PO 00000 Frm 00474 Fmt 8010 Sfmt 8010 Q:4747V2 ofr150 PsN: PC150Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-465

10、 Federal Communications Commission Pt. 36 Subpart DOperating Expenses and Taxes GENERAL 36.301 Section arrangement. 36.302 General. PLANT SPECIFIC OPERATIONS EXPENSES 36.310 General. NETWORK SUPPORT/GENERAL SUPPORT EXPENSES 36.311 Network Support/General Support ExpensesAccounts 6110 and 6120 (Class

11、 B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, and 6124 (Class A Telephone Companies). CENTRAL OFFICE EXPENSES 36.321 Central office expensesAccounts 6210, 6220, and 6230 (Class B telephone companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A telephone compa-nies). I

12、NFORMATION ORIGINATION/TERMINATION EXPENSES 36.331 Information origination/termination expensesAccount 6310 (Class B tele-phone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone compa-nies). CABLE AND WIRE FACILITIES EXPENSES 36.341 Cable and wire facilities expenses Account 6410 (C

13、lass B telephone compa-nies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 (Class A telephone companies). PLANT NONSPECIFIC OPERATIONS EXPENSES 36.351 General. PLANT EXPENSESOTHER 36.352 Other property plant and equipment expensesAccount 6510 (Class B tele-phone companies); Accounts 6

14、511 and 6512 (Class A telephone companies). NETWORK OPERATIONS EXPENSES 36.353 Network operations expensesAc-count 6530 (Class B telephone companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A telephone companies). 36.354 Access expensesAccount 6540. DEPRECIATION AND AMORTIZATION EXPENSES 3

15、6.361 Depreciation and amortization ex-pensesAccount 6560. CUSTOMER OPERATIONS EXPENSES 36.371 General. 36.372 MarketingAccount 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone companies). 36.373 ServicesAccount 6620. 36.374 Telephone operator services. 36.375 Published

16、directory listing. 36.376 All other. 36.377 Category 1Local business office ex-pense. 36.378 Category 2Customer services (rev-enue accounting). 36.379 Message processing expense. 36.380 Other billing and collecting expense. 36.381 Carrier access charge billing and col-lecting expense. 36.382 Categor

17、y 3All other customer serv-ices expense. CORPORATE OPERATIONS EXPENSE 36.391 General. 36.392 General and administrativeAccount 6720. OPERATING TAXES 36.411 Operating taxesAccount 7200 (Class B Telephone Companies); Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Tele-phone Companies). 36.412 Appo

18、rtionment procedures. EQUAL ACCESS EXPENSES 36.421 Equal access expenses. Subpart EReserves and Deferrals 36.501 General. 36.502 Other jurisdictional assetsNetAc-count 1500. 36.503 Accumulated depreciationAccount 3100. 36.504 Accumulated depreciationProperty held for future telecommunications use Ac

19、count 3200. 36.505 Accumulated amortizationTan-gibleAccount 3400 (Class B Telephone Companies); Accumulated amortiza-tionCapital LeasesAccount 3410 (Class A Telephone Companies). 36.506 Net current deferred operating in-come taxesAccount 4100, Net noncur-rent deferred operating income taxes Account

20、4340. 36.507 Other jurisdictional liabilities and deferred creditsNetAccount 4370. Subpart FUniversal Service Fund GENERAL 36.601 General. 36.602 Calculation of non-rural carrier por-tion of nationwide loop cost expense ad-justment. 36.603 Calculation of rural incumbent local exchange carrier portio

21、n of nationwide loop cost expense adjustment. 36.604 Calculation of the rural growth fac-tor. 36.605 Calculation of safety net additive. VerDate Mar2010 16:46 Dec 15, 2010 Jkt 220201 PO 00000 Frm 00475 Fmt 8010 Sfmt 8010 Q:4747V2 ofr150 PsN: PC150Provided by IHSNot for ResaleNo reproduction or netwo

22、rking permitted without license from IHS-,-,-466 47 CFR Ch. I (10110 Edition) 36.1 DATA COLLECTION 36.611 Submission of information to the Na-tional Exchange Carrier Association (NECA). 36.612 Updating information submitted to the National Exchange Carrier Associa-tion. 36.613 Submission of informat

23、ion by the Na-tional Exchange Carrier Association. CALCULATION OF LOOP COSTS FOR EXPENSE ADJUSTMENT 36.621 Study area total unseparated loop cost. 36.622 National and study area average unseparated loop costs. CALCULATION OF EXPENSE ADJUSTMENTAD-DITIONAL INTERSTATE EXPENSE ALLOCA-TION 36.631 Expense

24、 adjustment. TRANSITIONAL EXPENSE ADJUSTMENT Subpart G Reserved APPENDIX TO PART 36GLOSSARY AUTHORITY: 47 U.S.C. Secs. 151, 154 (i) and (j), 205, 221(c), 254, 403 and 410. SOURCE: 52 FR 17229, May 6, 1987, unless otherwise noted. EDITORIAL NOTE: Nomenclature changes to part 36 appear at 74 FR 23956,

25、 May 22, 2009. Subpart AGeneral 36.1 General. (a) This part contains an outline of separations procedures for tele-communications companies on the sta-tion-to-station basis. These procedures are applicable either to property costs, revenues, expenses, taxes, and reserves as recorded on the books of

26、the com-pany or to estimated amounts. (1) Where a value basis is used in-stead of book costs, the costs re-ferred to are the values of the prop-erty derived from the valuation. (b) The separations procedures set forth in this part are designed pri-marily for the allocation of property costs, revenue

27、s, expenses, taxes and re-serves between state and interstate ju-risdictions. For separations, where re-quired, of the state portion between ex-change and toll or for separations of in-dividual exchanges or special services, further analyses and studies may be re-quired to adapt the procedures to su

28、ch additional separations. (c) The fundamental basis on which separations are made is the use of tele-communications plant in each of the operations. The first step is the assign-ment of the cost of the plant to cat-egories. The basis for making this as-signment is the identification of the plant as

29、signable to each category and the determination of the cost of the plant so identified. The second step is the apportionment of the cost of the plant in each category among the oper-ations by direct assignment where pos-sible, and all remaining costs are as-signed by the application of appro-priate

30、use factors. (d) In assigning book costs to cat-egories, the costs used for certain plant classes are average unit costs which equate to all book costs of a particular account or subaccount; for other plant classes, the costs used are those which either directly approximate book cost levels or which

31、 are equated to match total book costs at a given location. (e) The procedures outlined herein re-flect short-cuts where practicable and where their application produces substantially the same separations re-sults as would be obtained by the use of more detailed procedures, and they as-sume the use

32、of records generally maintained by Telecommunications Companies. (f) The classification to accounts of telecommunications property, reve-nues, expenses, etc., set forth in this manual is that prescribed by the Fed-eral Communications Commissions Uniform System of Accounts for Tele-communications Com

33、panies. (g) In the assignment of property costs to categories and in the appor-tionment of such costs among the oper-ations, each amount so assigned and apportioned is identified as to the ac-count classification in which the prop-erty is included. Thus, the separated results are identified by prope

34、rty ac-counts and apportionment bases are provided for those expenses which are separated on the basis of the apportion-ment of property costs. Similarly, amounts of revenues and expenses as-signed each of the operations are iden-tified as to account classification. (h) The separations procedures de

35、-scribed in this part are not to be inter-preted as indicating what property, VerDate Mar2010 16:46 Dec 15, 2010 Jkt 220201 PO 00000 Frm 00476 Fmt 8010 Sfmt 8010 Q:4747V2 ofr150 PsN: PC150Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-467 Federal Co

36、mmunications Commission 36.2 revenues, expenses and taxes, or what items carried in the income, reserve and retained earnings accounts, should or should not be considered in any in-vestigation or rate proceeding. 36.2 Fundamental principles under-lying procedures. (a) The following general principle

37、s underlie the procedures outlined in this part: (1) Separations are intended to appor-tion costs among categories or jurisdic-tions by actual use or by direct assign-ment. (2) Separations are made on the ac-tual use basis, which gives consider-ation to relative occupancy and rel-ative time measurem

38、ents. (3) In the development of actual use measurements, measurements of use are (i) determined for tele-communications plant or for work per-formed by operating forces on a unit basis (e.g., conversation-minute-kilo-meters per message, weighted standard work seconds per call) in studies of traffic

39、handled or work performed dur-ing a representative period for all traf-fic and (ii) applied to overall traffic volumes, i.e., 24-hour rather than busy- hour volumes. (b) Underlying the procedures in-cluded in this manual for the separa-tion of plant costs is an over-all con-cept which may be describ

40、ed as follows: (1) Telecommunications plant, in general, is segregable into two broad classifications, namely, (i) inter-exchange plant, which is plant used primarily to furnish toll services, and (ii) exchange plant, which is plant used primarily to furnish local services. (2) Within the interexcha

41、nge classi-fication, there are three broad types of plant, i.e., operator systems, switching plant, and trunk transmission equip-ment. Within the exchange classifica-tion there are four board types of plant, i.e., operator systems, switching plant, truck equipment and subscriber plant. Subscriber pl

42、ant comprises lines to the subscriber. (3) In general, the basis for appor-tioning telecommunications plant used jointly for state and interstate oper-ations are: (i) Operator work time expressed in weighted standard work seconds is the basis for measuring the use of operator systems. (ii) Holding-t

43、ime-minutes is the basis for measuring the use of local and toll switching plant. (iii) Conversation-minute-kilometers or conversation minutes is the basis for measuring the use of interexchange cir-cuit plant and holding-time minutes is the basis for measuring the use of ex-change trunk plant. Whil

44、e the use of holding-time-minute-kilometers is the basic fundamental allocation factor for interexchange circuit plant and ex-change trunk plant, the use of con-versation-minute-kilometers or con-versation-minutes for the allocation of interexchange circuit plant and hold-ing-time minutes for the al

45、location of exchange trunk plant are considered practical approximations for separa-tions between state and interstate op-erations when related to the broad types of plant classifications used here-in. (iv) Message telecommunications subscriber plant shall be apportioned on the basis of a Gross Allo

46、cator which assigns 25 percent to the interstate ju-risdiction and 75 percent to the state jurisdiction. (c) Property rented to affiliates, if not substantial in amount, is included as used property of the owning com-pany with the associated revenues and expenses treated consistently: Also such prop

47、erty rented from affiliates is not included with the used property of the company making the separations; the rent paid is included in its ex-penses. If substantial in amount, the following treatment is applied: (1) In the case of property rented to affiliates, the property and related ex-penses and

48、 rent revenues are excluded from the telephone operations of the owning company, and (2) In the case of property rented from affiliates, the property and re-lated expenses are included with, and the rent expenses are excluded from, the telephone operations of the com-pany making the separation. (d)

49、Property rented to or from non- affiliates is usually to be included as used property of the owning company with the associated revenues and ex-penses treated consistently. In the event the amount is substantial, the VerDate Mar2010 16:46 Dec 15, 2010 Jkt 220201 PO 00000 Frm 00477 Fmt 8010 Sfmt 8010 Q:4747V2 ofr150 PsN: PC150Provided by IHSNot for ResaleNo reproduction or networking permitted without license f