Chapter 20:10:28 - Telecommunications separations procedures

Section 20:10:28:01 - Definitions
Section 20:10:28:02 - Allocation procedures - General
Section 20:10:28:03 - Assignment of book costs - General
Section 20:10:28:04 - Separations procedures - General
Section 20:10:28:05 - Classification of telecommunications plant - General
Section 20:10:28:06 - Apportionment of telecommunications plant - General
Section 20:10:28:07 - Classification of property rented to or from affiliates
Section 20:10:28:08 - Classification of property rented to or from nonaffiliates
Section 20:10:28:09 - Costs billed to another company
Section 20:10:28:10 - Telecommunications property - Procedures for assignment of property and allocation of costs
Section 20:10:28:11 - Treatment of rental plant
Section 20:10:28:12 - Apportionment of depreciation deductible from book cost
Section 20:10:28:13 - General support facilities - Account 2110 - Included assets
Section 20:10:28:14 - Accounts for the big three expenses - Plant-specific expenses, plant-nonspecific expenses, and customer operations expenses
Section 20:10:28:15 - Apportionment of cost of general support facilities for class B companies
Section 20:10:28:16 - Central office equipment accounts
Section 20:10:28:17 - Assignment of central office equipment to categories
Section 20:10:28:18 - Distribution of cost of common equipment not assigned to a specific category - Weighting factor
Section 20:10:28:19 - Apportionment of cost of central office equipment - General
Section 20:10:28:20 - Categories and apportionment procedures of central office equipment
Section 20:10:28:21 - Operator systems equipment - Category 1 - Account 2220 - Included equipment
Section 20:10:28:22 - Classification of operator systems equipment
Section 20:10:28:23 - Key pulsing switchboards - Included equipment
Section 20:10:28:24 - Traffic service position systems - Included equipment
Section 20:10:28:25 - Apportionment of cost of operator systems equipment
Section 20:10:28:26 - Apportionment of cost of auxiliary service boards
Section 20:10:28:27 - Apportionment of cost of service observing boards
Section 20:10:28:28 - Apportionment of traffic service position system investments
Section 20:10:28:29 - Tandem switching equipment - Category 2 - Accounts 2210, 2211, 2212, and 2215 - Included equipment
Section 20:10:28:30 - Tandem switching equipment at toll center toll offices - Included equipment
Section 20:10:28:31 - Tandem switching equipment at tributary offices - Included equipment
Section 20:10:28:32 - Tandem switching equipment at all switching entities - Included equipment
Section 20:10:28:33 - Assignment of cost of tandem switching equipment
Section 20:10:28:34 - Local switching equipment - Category 3 - Accounts 2210, 2211, 2212, and 2215 - Included equipment
Section 20:10:28:35 - Apportionment of category 3 investment
Section 20:10:28:36 - Circuit equipment - Category 4 - Accounts 2230, 2231, and 2232 - Included equipment
Section 20:10:28:37 - Assignment of cost of circuit equipment to subsidiary categories
Section 20:10:28:38 - Separation of circuit equipment into basic circuit equipment and special circuit equipment
Section 20:10:28:39 - Segregation of cost of exchange circuit equipment and interexchange circuit equipment
Section 20:10:28:40 - Apportionment of cost of exchange circuit equipment among the operations
Section 20:10:28:41 - Apportionment of cost of interexchange circuit equipment among the operations
Section 20:10:28:42 - Apportionment of cost of intrastate private line circuits and message circuits
Section 20:10:28:43 - Segregation and apportionment of the cost of special circuit equipment
Section 20:10:28:44 - Host/remote message circuit equipment - Category 4.3 - Included equipment - Apportionment of cost
Section 20:10:28:45 - Information origination/termination equipment - Included equipment
Section 20:10:28:46 - Segregation of cost of information origination/termination equipment
Section 20:10:28:47 - Other information origination/termination equipment - Category 1 - Included equipment - Allocation of cost
Section 20:10:28:48 - Customer premises equipment - Category 2 - Assignment of cost
Section 20:10:28:49 - Cable and wire facilities - Account 2410 - Included plant
Section 20:10:28:50 - Exchange cable and wire facilities categories - Included facilities
Section 20:10:28:51 - Interexchange cable and wire facilities - Category 3 - Included services and facilities
Section 20:10:28:52 - Host/remote message cable and wire facilities - Category 4
Section 20:10:28:53 - Assignment of cable and wire facilities to categories
Section 20:10:28:54 - Additional costs of high-frequency transmission
Section 20:10:28:55 - Assignment of cost of cable loading
Section 20:10:28:56 - Assignment of cost of other cable plant
Section 20:10:28:57 - Assignment of cost of aerial wire
Section 20:10:28:58 - Poles and antenna-supporting structures - Included equipment
Section 20:10:28:59 - Assignment of cost of poles
Section 20:10:28:60 - Assignment of cost of conduit systems
Section 20:10:28:61 - Exchange line cable and wire facilities - Category 1 - Apportionment of cost
Section 20:10:28:62 - Wideband and exchange trunk cable and wire facilities - Category 2 - Apportionment of cost
Section 20:10:28:63 - Interexchange cable and wire facilities - Category 3 - Apportionment of cost
Section 20:10:28:64 - Host/remote message cable and wire facilities - Category 4 - Apportionment of cost
Section 20:10:28:65 - Amortizable tangible assets - Account 2680 - Apportionment of cost
Section 20:10:28:66 - Amortizable intangible assets - Account 2690 - Apportionment of cost
Section 20:10:28:67 - Other telecommunications plant - Apportionment of cost
Section 20:10:28:68 - Rural telephone bank stock - Investment in nonaffiliated companies - Account 1402
Section 20:10:28:69 - Material and supplies - Account 1220 - Apportionment of cost
Section 20:10:28:70 - Cash working capital - Apportionment
Section 20:10:28:71 - Equal access investment - Included costs
Section 20:10:28:72 - Allocation of equal access investment
Section 20:10:28:73 - Operating revenues and certain income accounts - General
Section 20:10:28:74 - Operating revenues - Accounts
Section 20:10:28:75 - Assignment of basic local services revenues - Account 5000
Section 20:10:28:76 - Network access revenue - Account 5080
Section 20:10:28:77 - End user revenue - Account 5081
Section 20:10:28:78 - Switched access revenue - Account 5082
Section 20:10:28:79 - Special access revenue - Account 5083
Section 20:10:28:80 - Assignment of intrastate access revenues - Account 5084
Section 20:10:28:81 - Assignment of long distance message revenues - Account 5100
Section 20:10:28:82 - Assignment of miscellaneous revenues - Account 5200
Section 20:10:28:83 - Apportionment of uncollectible revenues - Account 5300
Section 20:10:28:84 - Apportionment of other operating income and expenses - Account 7100
Section 20:10:28:85 - Nonoperating income and expenses - Account 7300
Section 20:10:28:86 - Interest and related items - Account 7500 - Apportionment of expenses
Section 20:10:28:87 - Apportionment of extraordinary items - Account 7600
Section 20:10:28:88 - Operating expenses and operating taxes - General
Section 20:10:28:89 - Subsidiary record categories
Section 20:10:28:90 - Plant-specific operations expenses - Accounts - General apportionment
Section 20:10:28:91 - Network support expenses, account 6110 - General support expenses, account 6120 - Included expenses - Apportionment of expenses
Section 20:10:28:92 - Central office expenses, accounts 6210, 6220, and 6230 - Apportionment of expenses
Section 20:10:28:93 - Classification of information origination/termination expenses, account 6310
Section 20:10:28:94 - Other information origination/termination equipment expenses - Included expenses - Apportionment of expenses
Section 20:10:28:95 - Assignment of customer premises equipment expenses
Section 20:10:28:96 - Cable and wire facilities expenses, account 6410 - Included expenses - Assignment of expenses
Section 20:10:28:97 - Plant-nonspecific operations expenses - Accounts
Section 20:10:28:98 - Other property plant and equipment expenses, account 6510 - Included expenses - Apportionment of expenses
Section 20:10:28:99 - Network operations expenses, account 6530 - Included expenses - Apportionment of expenses
Section 20:10:28:100 - Access expenses, account 6540 - Included expenses - Assignment of expenses
Section 20:10:28:101 - Depreciation and amortization expenses, account 6560 - Included expenses - Separation of expenses
Section 20:10:28:102 - Customer operations expenses - Accounts
Section 20:10:28:103 - Apportionment of marketing expenses, account 6610
Section 20:10:28:104 - Classification of services expenses, account 6620 - Apportionment of expenses
Section 20:10:28:105 - Telephone operator services - Included expenses - Apportionment of expenses
Section 20:10:28:106 - Published directory listing - Included expenses - Assignment of expenses
Section 20:10:28:107 - All other - Categories
Section 20:10:28:108 - All other, category 1 - Local business office expense - Subcategories
Section 20:10:28:109 - End user service order processing - Included expenses - Subcategories - Assignment of subcategories
Section 20:10:28:110 - End user payment and collection - Included expenses - Subcategories - Assignment of subcategories
Section 20:10:28:111 - End user billing inquiry - Included expenses - Subcategories - Assignment of subcategories
Section 20:10:28:112 - Intrastate interexchange carrier service order processing - Included expenses - Subcategories - Assignment of subcategories
Section 20:10:28:113 - Intrastate interexchange carrier payment and collection - Included expenses - Subcategories - Assignment of subcategories
Section 20:10:28:114 - Intrastate interexchange carrier billing inquiry - Included expenses - Subcategories - Assignment of subcategories
Section 20:10:28:115 - Coin collection and administration - Included expenses - Assignment of expenses.Repealed
Section 20:10:28:116 - All other, category 2 - Customer services expenses (revenue accounting) - Included expenses - Classifications
Section 20:10:28:117 - Message processing - Included expenses - Subcategories - Assignment of subcategories
Section 20:10:28:118 - Other billing and collecting - Included expenses - Segregation into services - Assignment of service expenses
Section 20:10:28:119 - Assignment of end user common line charge billing expense
Section 20:10:28:120 - Carrier access charge billing and collecting - Included expenses - Apportionment of expenses
Section 20:10:28:121 - All other, category 3 - All other customer services expenses - Apportionment
Section 20:10:28:122 - Corporate operations expenses - Accounts
Section 20:10:28:123 - Executive and planning, account 6710 - General and administrative, account 6720 - Assignment of expenses
Section 20:10:28:124 - Operating taxes, account 7200 - Included taxes
Section 20:10:28:125 - Apportionment procedures for operating taxes
Section 20:10:28:126 - Equal access - Included expenses
Section 20:10:28:127 - Reserves and deferrals - Accounts
Section 20:10:28:128 - Accumulated depreciation, account 3100 - Separation of amounts
Section 20:10:28:129 - Accumulated depreciation, property held for future telecommunications use, account 3200 - Apportionment
Section 20:10:28:130 - Accumulated amortization, tangible, account 3400 - Accumulated amortization, intangible, account 3500 - Accumulated amortization, other, account 3600 - Apportionment
Section 20:10:28:131 - Net current deferred operating income taxes, account 4100 - Net noncurrent deferred operating income taxes, account 4340 - Apportionment