Sec. 36.102  General.

    (a) This section contains an outline of the procedures used in the 
assignment of Telecommunications Plant in Service--Account 2001 to 
categories and the apportionment of the cost assigned to each category 
among the operations.
    (b) The treatment of rental plant is outlined in Secs. 36.2(c) 
through 36.2(e). If the amount of such plant is substantial, the cost 
may be determined by using the general procedures set forth for the 
assignment of the various kinds of property to categories.
    (c) The amount of depreciation deductible from the book cost or 
``value'' is apportioned among the operations in proportion to the 
separation of the cost of the related plant accounts.

                       General Support Facilities