U.S. Code of Federal Regulations

Regulations most recently checked for updates: Sep 16, 2025

All TitlesTitle 47Chapter IPart 36Subpart B - Subpart B—Telecommunications Property

MATERIAL AND SUPPLIES AND CASH WORKING CAPITAL
§ 36.181 - Material and supplies—Account 1220.
§ 36.182 - Cash working capital.

EQUAL ACCESS EQUIPMENT
§ 36.191 - Equal access equipment.

GENERAL
§ 36.101 - Section arrangement.
§ 36.102 - General.

GENERAL SUPPORT FACILITIES
§ 36.111 - General.
§ 36.112 - Apportionment procedure.

CENTRAL OFFICE EQUIPMENT
§ 36.121 - General.
§ 36.122 - Categories and apportionment procedures.
§ 36.123 - Operator systems equipment—Category 1.
§ 36.124 - Tandem switching equipment—Category 2.
§ 36.125 - Local switching equipment—Category 3.
§ 36.126 - Circuit equipment—Category 4.

INFORMATION ORIGINATION/TERMINATION (IOT) EQUIPMENT
§ 36.141 - General.
§ 36.142 - Categories and apportionment procedures.

CABLE AND WIRE FACILITIES
§ 36.151 - General.
§ 36.152 - Categories of Cable and Wire Facilities (C&WF).
§ 36.153 - Assignment of Cable and Wire Facilities (C&WF) to categories.
§ 36.154 - Exchange Line Cable and Wire Facilities (C&WF)—Category 1—apportionment procedures.
§ 36.155 - Wideband and exchange trunk (C&WF)—Category 2—apportionment procedures.
§ 36.156 - Interexchange Cable and Wire Facilities (C&WF)—Category 3—apportionment procedures.
§ 36.157 - Host/remote message Cable and Wire Facilities (C&WF)—Category 4—apportionment procedures.

AMORTIZABLE ASSETS
§ 36.161 - Tangible assets—Account 2680.
§ 36.162 - Intangible assets—Account 2690.

TELECOMMUNICATIONS PLANT—OTHER
§ 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 - Other noncurrent assets—Account 1410.
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