Sec.  36.153   Assignment of Cable and Wire Facilities (C&WF) to categories.

   (a) Cable consists of: Aerial cable, underground cable, buried cable,
   submarine cable, deep sea cable and intrabuilding network cable. Where an
   entire cable or aerial wire is assignable to one category, its cost and
   quantity are, where practicable, directly assigned.

   (1) Cable. (i) There are two basic methods for assigning the cost of cable
   to the various categories. Both of them are on the basis of conductor cross
   section. The methods are as follows:

   (A) By section of cable, uniform as to makeup and relative use by
   categories. From an analysis of cable engineering and assignment records,
   determine in terms of equivalent gauge the number of pairs in use or
   reserved, for each category. The corresponding percentages of use, or
   reservation, are applied to the cost of the section of cable, i.e., sheath
   meters times unit cost per meter, to obtain the cost assignable to each
   category.

   (B) By using equivalent pair kilometers, i.e., pair kilometers expressed in
   terms of equivalent gauge. From an analysis of cable engineering and
   assignment records, determine the equivalent pair kilometers in use for each
   category by type of facility, e.g., quadded, paired. The equivalent pair
   kilometers are then divided by a cable fill factor to obtain the equivalent
   pair kilometers in plant. The total equivalent pair kilometers in plant
   assigned to each category is summarized by type of facility, e.g., quadded
   and paired, and priced at appropriate average unit costs per equivalent pair
   kilometer in plant. If desired, this study may be made in terms of circuit
   kilometers rather than physical pair kilometers, with average cost and fill
   data consistent with the basis of the facilities kilometer count.

   (ii) In the assignment of the cost of cable under the two basic methods
   described in  Sec. 36.153(a)(1)(i) consideration is given to the following:

   (A) Method (A) described in  Sec. 36.153(a)(1)(i)(A) will probably be found more
   desirable where there is a relatively small amount of cable of variable
   make-up and use by categories. Conversely, method (B) described in
    Sec. 36.153(a)(1)(i)(B) will probably be more desirable where there is a large
   amount of cable of variable make-up and use by categories. However, in some
   cases a combination of both methods may be desirable.

   (B) It will be desirable in some cases to determine the amount assignable to
   a particular category by deducting from the total the sum of the amounts
   assigned to all other categories.

   (C) For use in the assignment of poles to categories, the equivalent sheath
   kilometers of aerial cable assigned to each category are determined. For
   convenience, these quantities are determined in connection with assignment
   of cable costs.

   (D) Where an entire cable is assignable to one category, its costs and
   quantity are, where practicable, directly assigned.

   (iii) For cables especially arranged for high-frequency transmission such as
   shielded, disc-insulated and coaxial, recognition is given to the additional
   costs which are charged to the high-frequency complement.

   (2) Cable Loading. (i) Methods for assigning the cost of loading coils,
   cases, etc., to categories are comparable with those used in assigning the
   associated cable to categories. Loading associated with cable which is
   directly assigned to a given category is also directly assigned. The
   remaining loading is assigned to categories in either of the following
   bases:

   (A) By an analysis of the use made of the loading facilities where a loading
   coil case includes coils assignable to more than one category, e.g., in the
   case of a single gauge uniformly loaded section, the percentage used in the
   related cable assignment are applicable, or

   (B) By pricing out each category by determining the pair meters of loaded
   pairs assigned to each category and multiplying by the unit cost per pair
   meter of loading by type.

   (3) Other Cable Plant. (i) In view of the small amounts involved, the cost
   of all protected terminals and gas pressure contactor terminals in the toll
   cable subaccounts is assigned to the appropriate Interexchange Cable & Wire
   Facilities categories. The cost of all other terminals in the exchange and
   toll cable subaccounts is assigned to Exchange Cable and Wire Facilities.

   (b) Aerial Wire. (1) The cost of wire accounted for as exchange is assigned
   to the appropriate Exchange Cable & Wire Facilities categories. The cost of
   wire accounted for as toll, which is used for exchange, is also assigned to
   the appropriate Exchange Cable & Wire Facilities categories. The cost of the
   remaining wire accounted for as toll is assigned to the appropriate
   Interexchange Cable & Wire Facilities categories as described in  Sec. 36.156.
   For companies not maintaining exchange and toll subaccounts, it is necessary
   to review the plant records and identify wire plant by use. The cost of wire
   used for providing circuits directly assignable to a category is assigned to
   that category. The cost of wire used for providing circuit facilities
   jointly used for exchange and interexchange lines is assigned to categories
   on the basis of the relative number of circuit kilometers involved.

   (c) Poles and Antenna Supporting Structures. (1) In the assignment of these
   costs, anchors, guys, crossarms, antenna supporting structure, and
   right-of-way are included with the poles.

   (2) Poles. (i) The cost of poles is assigned to categories based on the
   ratio of the cost of poles to the total cost of aerial wire and aerial
   cable.

   (d) Conduit Systems. (1) The cost of conduit systems is assigned to
   categories on the basis of the assignment of the cost of underground cable.

   [ 53 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988;  58 FR 44905 , Aug. 25, 1993]