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CHAPTER 20:10:28

TELECOMMUNICATIONS SEPARATIONS PROCEDURES

Section

20:10:28:01        Definitions.

20:10:28:02        Allocation procedures -- General.

20:10:28:03        Assignment of book costs -- General.

20:10:28:04        Separations procedures -- General.

20:10:28:05        Classification of telecommunications plant -- General.

20:10:28:06        Apportionment of telecommunications plant -- General.

20:10:28:07        Classification of property rented to or from affiliates.

20:10:28:08        Classification of property rented to or from nonaffiliates.

20:10:28:09        Costs billed to another company.

20:10:28:10        Telecommunications property -- Procedures for assignment of property and allocation of costs.

20:10:28:11        Treatment of rental plant.

20:10:28:12        Apportionment of depreciation deductible from book cost.

20:10:28:13        General support facilities -- Account 2110 -- Included assets.

20:10:28:14        Accounts for the big three expenses -- Plant-specific expenses, plant-nonspecific expenses, and customer operations expenses.

20:10:28:15        Apportionment of cost of general support facilities for class B companies.

20:10:28:16        Central office equipment accounts.

20:10:28:17        Assignment of central office equipment to categories.

20:10:28:18        Distribution of cost of common equipment not assigned to a specific category -- Weighting factor.

20:10:28:19        Apportionment of cost of central office equipment -- General.

20:10:28:20        Categories and apportionment procedures of central office equipment.

20:10:28:21        Operator systems equipment -- Category 1 -- Account 2220 -- Included equipment.

20:10:28:22        Classification of operator systems equipment.

20:10:28:23        Key pulsing switchboards -- Included equipment.

20:10:28:24        Traffic service position systems -- Included equipment.

20:10:28:25        Apportionment of cost of operator systems equipment.

20:10:28:26        Apportionment of cost of auxiliary service boards.

20:10:28:27        Apportionment of cost of service observing boards.

20:10:28:28        Apportionment of traffic service position system investments.

20:10:28:29        Tandem switching equipment -- Category 2 -- Accounts 2210, 2211, 2212, and 2215 -- Included equipment.

20:10:28:30        Tandem switching equipment at toll center toll offices -- Included equipment.

20:10:28:31        Tandem switching equipment at tributary offices -- Included equipment.

20:10:28:32        Tandem switching equipment at all switching entities -- Included equipment.

20:10:28:33        Assignment of cost of tandem switching equipment.

20:10:28:34        Local switching equipment -- Category 3 -- Accounts 2210, 2211, 2212, and 2215 -- Included equipment.

20:10:28:35        Apportionment of category 3 investment.

20:10:28:36        Circuit equipment -- Category 4 -- Accounts 2230, 2231, and 2232 -- Included equipment.

20:10:28:37        Assignment of cost of circuit equipment to subsidiary categories.

20:10:28:38        Separation of circuit equipment into basic circuit equipment and special circuit equipment.

20:10:28:39        Segregation of cost of exchange circuit equipment and interexchange circuit equipment.

20:10:28:40        Apportionment of cost of exchange circuit equipment among the operations.

20:10:28:41        Apportionment of cost of interexchange circuit equipment among the operations.

20:10:28:42        Apportionment of cost of intrastate private line circuits and message circuits.

20:10:28:43        Segregation and apportionment of the cost of special circuit equipment.

20:10:28:44        Host/remote message circuit equipment -- Category 4.3 -- Included equipment -- Apportionment of cost.

20:10:28:45        Information origination/termination equipment -- Included equipment.

20:10:28:46        Segregation of cost of information origination/termination equipment.

20:10:28:47        Other information origination/termination equipment -- Category 1 -- Included equipment -- Allocation of cost.

20:10:28:48        Customer premises equipment -- Category 2 -- Assignment of cost.

20:10:28:49        Cable and wire facilities -- Account 2410 -- Included plant.

20:10:28:50        Exchange cable and wire facilities categories -- Included facilities.

20:10:28:51        Interexchange cable and wire facilities -- Category 3 -- Included services and facilities.

20:10:28:52        Host/remote message cable and wire facilities -- Category 4.

20:10:28:53        Assignment of cable and wire facilities to categories.

20:10:28:54        Additional costs of high-frequency transmission.

20:10:28:55        Assignment of cost of cable loading.

20:10:28:56        Assignment of cost of other cable plant.

20:10:28:57        Assignment of cost of aerial wire.

20:10:28:58        Poles and antenna-supporting structures -- Included equipment.

20:10:28:59        Assignment of cost of poles.

20:10:28:60        Assignment of cost of conduit systems.

20:10:28:61        Exchange line cable and wire facilities -- Category 1 -- Apportionment of cost.

20:10:28:62        Wideband and exchange trunk cable and wire facilities -- Category 2 -- Apportionment of cost.

20:10:28:63        Interexchange cable and wire facilities -- Category 3 -- Apportionment of cost.

20:10:28:64        Host/remote message cable and wire facilities -- Category 4 -- Apportionment of cost.

20:10:28:65        Amortizable tangible assets -- Account 2680 -- Apportionment of cost.

20:10:28:66        Amortizable intangible assets -- Account 2690 -- Apportionment of cost.

20:10:28:67        Other telecommunications plant -- Apportionment of cost.

20:10:28:68        Rural telephone bank stock -- Investment in nonaffiliated companies -- Account 1402.

20:10:28:69        Material and supplies -- Account 1220 -- Apportionment of cost.

20:10:28:70        Cash working capital -- Apportionment.

20:10:28:71        Equal access investment -- Included costs.

20:10:28:72        Allocation of equal access investment.

20:10:28:73        Operating revenues and certain income accounts -- General.

20:10:28:74        Operating revenues -- Accounts.

20:10:28:75        Assignment of basic local services revenues -- Account 5000.

20:10:28:76        Network access revenue -- Account 5080.

20:10:28:77        End user revenue -- Account 5081.

20:10:28:78        Switched access revenue -- Account 5082.

20:10:28:79        Special access revenue -- Account 5083.

20:10:28:80        Assignment of intrastate access revenues -- Account 5084.

20:10:28:81        Assignment of long distance message revenues -- Account 5100.

20:10:28:82        Assignment of miscellaneous revenues -- Account 5200.

20:10:28:83        Apportionment of uncollectible revenues -- Account 5300.

20:10:28:84        Apportionment of other operating income and expenses -- Account 7100.

20:10:28:85        Nonoperating income and expenses -- Account 7300.

20:10:28:86        Interest and related items -- Account 7500 -- Apportionment of expenses.

20:10:28:87        Apportionment of extraordinary items -- Account 7600.

20:10:28:88        Operating expenses and operating taxes -- General.

20:10:28:89        Subsidiary record categories.

20:10:28:90        Plant-specific operations expenses -- Accounts -- General apportionment.

20:10:28:91        Network support expenses, account 6110 -- General support expenses, account 6120 -- Included expenses -- Apportionment of expenses.

20:10:28:92        Central office expenses, accounts 6210, 6220, and 6230 -- Apportionment of expenses.

20:10:28:93        Classification of information origination/termination expenses, account 6310.

20:10:28:94        Other information origination/termination equipment expenses -- Included expenses -- Apportionment of expenses.

20:10:28:95        Assignment of customer premises equipment expenses.

20:10:28:96        Cable and wire facilities expenses, account 6410 -- Included expenses -- Assignment of expenses.

20:10:28:97        Plant-nonspecific operations expenses -- Accounts.

20:10:28:98        Other property plant and equipment expenses, account 6510 -- Included expenses -- Apportionment of expenses.

20:10:28:99        Network operations expenses, account 6530 -- Included expenses -- Apportionment of expenses.

20:10:28:100      Access expenses, account 6540 -- Included expenses -- Assignment of expenses.

20:10:28:101      Depreciation and amortization expenses, account 6560 -- Included expenses -- Separation of expenses.

20:10:28:102      Customer operations expenses -- Accounts.

20:10:28:103      Apportionment of marketing expenses, account 6610.

20:10:28:104      Classification of services expenses, account 6620 -- Apportionment of expenses.

20:10:28:105      Telephone operator services -- Included expenses -- Apportionment of expenses.

20:10:28:106      Published directory listing -- Included expenses -- Assignment of expenses.

20:10:28:107      All other -- Categories.

20:10:28:108      All other, category 1 -- Local business office expense -- Subcategories.

20:10:28:109      End user service order processing -- Included expenses -- Subcategories -- Assignment of subcategories.

20:10:28:110      End user payment and collection -- Included expenses -- Subcategories -- Assignment of subcategories.

20:10:28:111      End user billing inquiry -- Included expenses -- Subcategories -- Assignment of subcategories.

20:10:28:112      Intrastate interexchange carrier service order processing -- Included expenses -- Subcategories -- Assignment of subcategories.

20:10:28:113      Intrastate interexchange carrier payment and collection -- Included expenses -- Subcategories -- Assignment of subcategories.

20:10:28:114      Intrastate interexchange carrier billing inquiry -- Included expenses -- Subcategories -- Assignment of subcategories.

20:10:28:115      Repealed.

20:10:28:116      All other, category 2 -- Customer services expenses (revenue accounting) -- Included expenses -- Classifications.

20:10:28:117      Message processing -- Included expenses -- Subcategories -- Assignment of subcategories.

20:10:28:118      Other billing and collecting -- Included expenses -- Segregation into services -- Assignment of service expenses.

20:10:28:119      Assignment of end user common line charge billing expense.

20:10:28:120      Carrier access charge billing and collecting -- Included expenses -- Apportionment of expenses.

20:10:28:121      All other, category 3 -- All other customer services expenses -- Apportionment.

20:10:28:122      Corporate operations expenses -- Accounts.

20:10:28:123      Executive and planning, account 6710 -- General and administrative, account 6720 -- Assignment of expenses.

20:10:28:124      Operating taxes, account 7200 -- Included taxes.

20:10:28:125      Apportionment procedures for operating taxes.

20:10:28:126      Equal access -- Included expenses.

20:10:28:127      Reserves and deferrals -- Accounts.

20:10:28:128      Accumulated depreciation, account 3100 -- Separation of amounts.

20:10:28:129      Accumulated depreciation, property held for future telecommunications use, account 3200 -- Apportionment.

20:10:28:130      Accumulated amortization, tangible, account 3400 -- Accumulated amortization, intangible, account 3500 -- Accumulated amortization, other, account 3600 -- Apportionment.

20:10:28:131      Net current deferred operating income taxes, account 4100 -- Net noncurrent deferred operating income taxes, account 4340 -- Apportionment.


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