§  36.141   General.

   (a) Information Origination/Termination Equipment is maintained in
   Account 2310 and includes station apparatus, embedded customer premises
   wiring, large private branch exchanges, public telephone terminal
   equipment, and other terminal equipment.

   (b) The costs in Account 2310 shall be segregated between Other
   Information Origination/Termination Equipment--Category 1, and New
   Customer Premises Equipment--Category 2 by an analysis of accounting,
   engineering and other records.

   (c) Effective July 1, 2001, through June 30, 2012, local exchange
   carriers subject to price cap regulation, pursuant to § 61.41 of this
   chapter, shall assign the average balance of Account 2310 to the
   categories, as specified in § 36.141(b), based on the relative
   percentage assignment of the average balance of Account 2310 to these
   categories during the twelve month period ending December 31, 2000.

   [ 52 FR 17229 , May 6, 1987, as amended at  66 FR 33206 , June 21, 2001;  75 FR 30301 , June 1, 2010;  76 FR 30841 , May 27, 2011]