§  36.151   General.

   (a) Cable and Wire Facilities, Account 2410, includes the following
   types of communications plant in service: Poles and antenna supporting
   structures, aerial cable, underground cable, buried cable, submarine
   cable, deep sea cable, intrabuilding network cable, aerial wire and
   conduit systems.

   (b) For separations purposes, it is necessary to analyze the cable and
   wire facilities classified in subordinate records in order to determine
   their assignment to the categories listed in the following paragraphs.

   (c) In the separation of the cost of cable and wire facilities among
   the operations, the first step is the assignment of the facilities to
   certain categories. The basic method of making this assignment is the
   identification of the facilities assignable to each category and the
   determination of the cost of the facilities so identified. Because of
   variations among companies in the character of the facilities and
   operating conditions, and in the accounting and engineering records
   maintained, the detailed methods followed, of necessity, will vary
   among the companies. The general principles to be followed, however,
   will be the same for all companies.

   (d) The second step is the apportionment of the cost of the facilities
   in each category among the operations through the application of
   appropriate factors or by direct assignment.