§  36.153   Assignment of Cable and Wire Facilities (C&WF) to categories.

   (a) Cable consists of: Aerial cable, underground cable, buried cable,
   submarine cable, deep sea cable and intrabuilding network cable. Where
   an entire cable or aerial wire is assignable to one category, its cost
   and quantity are, where practicable, directly assigned.

   (1) Cable. (i) There are two basic methods for assigning the cost of
   cable to the various categories. Both of them are on the basis of
   conductor cross section. The methods are as follows:

   (A) By section of cable, uniform as to makeup and relative use by
   categories. From an analysis of cable engineering and assignment
   records, determine in terms of equivalent gauge the number of pairs in
   use or reserved, for each category. The corresponding percentages of
   use, or reservation, are applied to the cost of the section of cable,
   i.e., sheath meters times unit cost per meter, to obtain the cost
   assignable to each category.

   (B) By using equivalent pair kilometers, i.e., pair kilometers
   expressed in terms of equivalent gauge. From an analysis of cable
   engineering and assignment records, determine the equivalent pair
   kilometers in use for each category by type of facility, e.g., quadded,
   paired. The equivalent pair kilometers are then divided by a cable fill
   factor to obtain the equivalent pair kilometers in plant. The total
   equivalent pair kilometers in plant assigned to each category is
   summarized by type of facility, e.g., quadded and paired, and priced at
   appropriate average unit costs per equivalent pair kilometer in plant.
   If desired, this study may be made in terms of circuit kilometers
   rather than physical pair kilometers, with average cost and fill data
   consistent with the basis of the facilities kilometer count.

   (ii) In the assignment of the cost of cable under the two basic methods
   described in §  36.153(a)(1)(i) consideration is given to the
   following:

   (A) Method (A) described in §  36.153(a)(1)(i)(A) will probably be
   found more desirable where there is a relatively small amount of cable
   of variable make-up and use by categories. Conversely, method (B)
   described in §  36.153(a)(1)(i)(B) will probably be more desirable
   where there is a large amount of cable of variable make-up and use by
   categories. However, in some cases a combination of both methods may be
   desirable.

   (B) It will be desirable in some cases to determine the amount
   assignable to a particular category by deducting from the total the sum
   of the amounts assigned to all other categories.

   (C) For use in the assignment of poles to categories, the equivalent
   sheath kilometers of aerial cable assigned to each category are
   determined. For convenience, these quantities are determined in
   connection with assignment of cable costs.

   (D) Where an entire cable is assignable to one category, its costs and
   quantity are, where practicable, directly assigned.

   (iii) For cables especially arranged for high-frequency transmission
   such as shielded, disc-insulated and coaxial, recognition is given to
   the additional costs which are charged to the high-frequency
   complement.

   (2) Cable Loading. (i) Methods for assigning the cost of loading coils,
   cases, etc., to categories are comparable with those used in assigning
   the associated cable to categories. Loading associated with cable which
   is directly assigned to a given category is also directly assigned. The
   remaining loading is assigned to categories in either of the following
   bases:

   (A) By an analysis of the use made of the loading facilities where a
   loading coil case includes coils assignable to more than one category,
   e.g., in the case of a single gauge uniformly loaded section, the
   percentage used in the related cable assignment are applicable, or

   (B) By pricing out each category by determining the pair meters of
   loaded pairs assigned to each category and multiplying by the unit cost
   per pair meter of loading by type.

   (3) Other Cable Plant. (i) In view of the small amounts involved, the
   cost of all protected terminals and gas pressure contactor terminals in
   the toll cable subaccounts is assigned to the appropriate Interexchange
   Cable & Wire Facilities categories. The cost of all other terminals in
   the exchange and toll cable subaccounts is assigned to Exchange Cable
   and Wire Facilities.

   (b) Aerial Wire. (1) The cost of wire accounted for as exchange is
   assigned to the appropriate Exchange Cable & Wire Facilities
   categories. The cost of wire accounted for as toll, which is used for
   exchange, is also assigned to the appropriate Exchange Cable & Wire
   Facilities categories. The cost of the remaining wire accounted for as
   toll is assigned to the appropriate Interexchange Cable & Wire
   Facilities categories as described in §  36.156. For companies not
   maintaining exchange and toll subaccounts, it is necessary to review
   the plant records and identify wire plant by use. The cost of wire used
   for providing circuits directly assignable to a category is assigned to
   that category. The cost of wire used for providing circuit facilities
   jointly used for exchange and interexchange lines is assigned to
   categories on the basis of the relative number of circuit kilometers
   involved.

   (c) Poles and Antenna Supporting Structures. (1) In the assignment of
   these costs, anchors, guys, crossarms, antenna supporting structure,
   and right-of-way are included with the poles.

   (2) Poles. (i) The cost of poles is assigned to categories based on the
   ratio of the cost of poles to the total cost of aerial wire and aerial
   cable.

   (d) Conduit Systems. (1) The cost of conduit systems is assigned to
   categories on the basis of the assignment of the cost of underground
   cable.

   [ 53 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988;  58 FR 44905 , Aug. 25, 1993]

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