Sec.  36.102   General.

   (a)  This  section  contains  an outline of the procedures used in the
   assignment of Telecommunications Plant in Service—Account 2001 to categories
   and  the apportionment of the cost assigned to each category among the
   operations.

   (b) The treatment of rental plant is outlined in  Sec.  Sec. 36.2(c) through 36.2(e).
   If the amount of such plant is substantial, the cost may be determined by
   using the general procedures set forth for the assignment of the various
   kinds of property to categories.

   (c) The amount of depreciation deductible from the book cost or “value” is
   apportioned among the operations in proportion to the separation of the cost
   of the related plant accounts.

General Support Facilities