General
Telecommunications Plant in Service-Account 2001-36.101 and 36.102.
General Support Facilities-Account 2110-36.111 and 36.112.
Central Office Equipment-Accounts 2210, 2220, 2230-36.121 thru 36.126.
Information Origination/Termination Equipment-Account 2310-36.141 and 36.142.
Cable and Wire Facilities-Account 2410-36.151 thru 36.157.
Amortization Assets-Accounts 2680 and 2690-36.161 and 36.162.
Telecommunications Plant-Other Accounts 2002 thru 2005-36.171.
Rural Telephone Bank Stock-36.172.
Material and Supplies-Accounts 1220, and Cash Working Capital-36.181 and 36.182.
Equal Access Equipment-36.191.
47 C.F.R. §36.101