MATERIAL AND SUPPLIES AND CASH WORKING CAPITAL

• § 36.181 - Material and supplies—Account 1220.

• § 36.182 - Cash working capital.

EQUAL ACCESS EQUIPMENT

• § 36.191 - Equal access equipment.

GENERAL

• § 36.101 - Section arrangement.

• § 36.102 - General.

GENERAL SUPPORT FACILITIES

• § 36.111 - General.

• § 36.112 - Apportionment procedure.

CENTRAL OFFICE EQUIPMENT

• § 36.121 - General.

• § 36.122 - Categories and apportionment procedures.

• § 36.123 - Operator systems equipment—Category 1.

• § 36.124 - Tandem switching equipment—Category 2.

• § 36.125 - Local switching equipment—Category 3.

• § 36.126 - Circuit equipment—Category 4.

INFORMATION ORIGINATION/TERMINATION (IOT) EQUIPMENT

• § 36.141 - General.

• § 36.142 - Categories and apportionment procedures.

CABLE AND WIRE FACILITIES

• § 36.151 - General.

• § 36.152 - Categories of Cable and Wire Facilities (C&WF).

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

• § 36.154 - Exchange Line Cable and Wire Facilities (C&WF)—Category 1—apportionment procedures.

• § 36.155 - Wideband and exchange trunk (C&WF)—Category 2—apportionment procedures.

• § 36.156 - Interexchange Cable and Wire Facilities (C&WF)—Category 3—apportionment procedures.

• § 36.157 - Host/remote message Cable and Wire Facilities (C&WF)—Category 4—apportionment procedures.

AMORTIZABLE ASSETS

• § 36.161 - Tangible assets—Account 2680.

• § 36.162 - Intangible assets—Account 2690.

TELECOMMUNICATIONS PLANT—OTHER

• § 36.171 - Property held for future telecommunications use—Account 2002; Telecommunications plant under construction—Account 2003; and Telecommunications plant adjustment—Account 2005.

RURAL TELEPHONE BANK STOCK

• § 36.172 - Other noncurrent assets—Account 1410.