47 C.F.R. § 36.112 Apportionment procedure.
Title 47 - Telecommunication
(a) The costs of the general support facilities of Class A Companies (which are defined in part 32 of the Commission's Rules) are apportioned among the operations on the basis of the separation of the costs of the combined Big Three Expenses which include the following accounts:
Plant Specific Expenses Central Office Switching Expenses—Accounts 6211 and 6212 Operators Systems Expenses—Account 6220 Central Office Transmission Expenses—Accounts 6231 and 6232 Information Origination/Termination Expenses—Accounts 6311, 6341, 6351, and 6362 Cable and Wire Facilities Expenses—Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 Plant Non-Specific Expenses Network Operations Expenses—Accounts 6531, 6532, 6533, 6534, and 6535 Customer Operations Expenses Marketing—Account 6611 and 6613 Services—Account 6620 (b) The costs of the general support facilities for Class B Companies (which are defined by part 32 of the Commission's Rules) are apportioned among the operations on the basis of the separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined. [52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988; 69 FR 12549, Mar. 17, 2004]
Title 47: Telecommunication
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
Subpart B—Telecommunications Property
General Support Facilities
§ 36.112 Apportionment procedure.
