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  <FDSYS>
    <CFRTITLE>47</CFRTITLE>
    <CFRTITLETEXT>Telecommunication</CFRTITLETEXT>
    <VOL>2</VOL>
    <DATE>2009-10-01</DATE>
    <ORIGINALDATE>2009-10-01</ORIGINALDATE>
    <COVERONLY>false</COVERONLY>
    <TITLE>General.</TITLE>
    <GRANULENUM>36.111</GRANULENUM>
    <HEADING>Section 36.111</HEADING>
    <ANCESTORS>
      <PARENT HEADING="Title 47" SEQ="5">Telecommunication</PARENT>
      <PARENT HEADING="CHAPTER I" SEQ="4">FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)</PARENT>
      <PARENT HEADING="SUBCHAPTER B" SEQ="3">COMMON CARRIER SERVICES</PARENT>
      <PARENT HEADING="PART 36" SEQ="2">JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1</PARENT>
      <PARENT HEADING="Subpart B" SEQ="1">Telecommunications Property</PARENT>
      <PARENT HEADING="" SEQ="0">General Support Facilities</PARENT>
    </ANCESTORS>
  </FDSYS>
  <SECTION>
    <SECTNO>§ 36.111</SECTNO>
    <SUBJECT>General.</SUBJECT>
    <P>(a) The costs of the general support facilities are contained in Account 2110, Land and Support Assets. This account contains land, buildings, motor vehicles, aircraft, special purpose vehicles, garage work equipment, other work equipment, furniture, office equipment and general purpose computers.</P>
  </SECTION>
</CFRGRANULE>
