§  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 § §  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.

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General Support Facilities

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