---
kind: "unit"
title: "47"
title_heading: "Telecommunication"
key: "chI/subchB/part36"
level: "part"
label: "Part 36"
heading: "Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies 1"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/47/chI-subchB-part36"
sections_count: 79
---

# Part 36 — Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies 1

Title 47 C.F.R. — Telecommunication › Chapter I — Federal Communications Commission › Subchapter B — Common Carrier Services

## Contents

- [Subpart A — General](/cfr/47/chI-subchB-part36-subpartA.md)
- [Subpart B — Telecommunications Property](/cfr/47/chI-subchB-part36-subpartB.md)
- [Subpart C — Operating Revenues and Certain Income Accounts](/cfr/47/chI-subchB-part36-subpartC.md)
- [Subpart D — Operating Expenses and Taxes](/cfr/47/chI-subchB-part36-subpartD.md)
- [Subpart E — Reserves and Deferrals](/cfr/47/chI-subchB-part36-subpartE.md)
- [Subpart F-G — Subparts F-G [Reserved]](/cfr/47/chI-subchB-part36-subpartF-G.md)