Goto Section: 36.1 | 36.2 | Table of Contents
FCC 36.1
Revised as of October 1, 2011
Goto Year:2010 |
2012
§ 36.1 General.
(a) This part contains an outline of separations procedures for
telecommunications companies on the station-to-station basis. These
procedures are applicable either to property costs, revenues, expenses,
taxes, and reserves as recorded on the books of the company or to
estimated amounts.
(1) Where a value basis is used instead of book costs, the "costs"
referred to are the "values" of the property derived from the
valuation.
(b) The separations procedures set forth in this part are designed
primarily for the allocation of property costs, revenues, expenses,
taxes and reserves between state and interstate jurisdictions. For
separations, where required, of the state portion between exchange and
toll or for separations of individual exchanges or special services,
further analyses and studies may be required to adapt the procedures to
such additional separations.
(c) The fundamental basis on which separations are made is the use of
telecommunications plant in each of the operations. The first step is
the assignment of the cost of the plant to categories. The basis for
making this assignment is the identification of the plant assignable 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 operations by direct assignment where
possible, and all remaining costs are assigned by the application of
appropriate use factors.
(d) In assigning book costs to categories, 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 are equated to match total book costs at a given location.
(e) The procedures outlined herein reflect "short-cuts" where
practicable and where their application produces substantially the same
separations results as would be obtained by the use of more detailed
procedures, and they assume the use of records generally maintained by
Telecommunications Companies.
(f) The classification to accounts of telecommunications property,
revenues, expenses, etc., set forth in this manual is that prescribed
by the Federal Communications Commission's Uniform System of Accounts
for Telecommunications Companies.
(g) In the assignment of property costs to categories and in the
apportionment of such costs among the operations, each amount so
assigned and apportioned is identified as to the account classification
in which the property is included. Thus, the separated results are
identified by property accounts and apportionment bases are provided
for those expenses which are separated on the basis of the
apportionment of property costs. Similarly, amounts of revenues and
expenses assigned each of the operations are identified as to account
classification.
(h) The separations procedures described in this part are not to be
interpreted as indicating what property, revenues, expenses and taxes,
or what items carried in the income, reserve and retained earnings
accounts, should or should not be considered in any investigation or
rate proceeding.
Goto Section: 36.1 | 36.2
Goto Year: 2010 |
2012
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