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CFR 47
Telecommunication
Federal Communications Commission
Common Carrier Services
Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies
Telecommunications Property
Central Office Equipment
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Section
36.121
General.
Section
36.122
Categories and apportionment procedures.
Section
36.123
Operator systems equipment - Category 1.
Section
36.124
Tandem switching equipment - Category 2.
Section
36.125
Local switching equipment - Category 3.
Section
36.126
Circuit equipment - Category 4.