The COE categorization study is one of the Part 36 preparatory studies. The objective of the COE categorization study is the separation of COE property costs between state and interstate jurisdictions. The fundamental basis on which separations are made is the use of COE. The first step is the assignment of the cost of the COE to categories. The basis for making this assignment is the identification of the plant assignable to each category and the determination of the cost of the COE so identified.

Continuing Property Records (CPR), a requirement by the FCC for various plant asset classes, including COE, are a key tool for COE cost separations. Using WGA's knowledge of CPR design, central office categorization and telecommunications accounting result in profit maximization for your company. The second step is the apportionment of the cost of the facilities in each category among the operations through the application of appropriate factors or by direct assignment. The results of the COE study are inputs into RMS.

WGA is prepared to perform COE categorization studies for your company, or we will provide you with the training to meet your own requirements.

For more information on COE categorization studies and CPR's contact Andy Denzer - Principal.