Code of Federal Regulations > Title 47 > Chapter I > Part 36 - PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Subpart A [§ 36.1 - § 36.4] - Subpart A—General

Subpart B [§ 36.101 - § 36.191] - Subpart B—Telecommunications Property

Subpart C [§ 36.201 - § 36.225] - Subpart C—Operating Revenues and Certain Income Accounts

Subpart D [§ 36.301 - § 36.421] - Subpart D—Operating Expenses and Taxes

Subpart E [§ 36.501 - § 36.507] - Subpart E—Reserves and Deferrals

Subpart F - Subparts F-G [Reserved]

Appendix Appendix to - Appendix to Part 36—Glossary