47 C.F.R. § 36.301 Section arrangement.
Title 47 - Telecommunication
(a) This subpart is arranged in sections as follows: [69 FR 12551, 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 D—Operating Expenses and Taxes
General
§ 36.301 Section arrangement.
General...................................... 36.301 and 36.302.Plant Specific Operations Expenses: General.................................. 36.310. Network Support/General Support 36.311. Expenses_Accounts 6110 and 6120 (Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, and 6124 (Class A Telephone Companies). Central Office Expenses_Accounts 6210, 36.321 6220, 6230 (Class B Telephone Companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A Telephone Companies). Information Origination/Termination 36.331. Expenses_Account 6310 (Class B Telephone Companies); Accounts 6311, 6341, 6351, and 6362 (Class A Telephone Companies). Cable and Wire Facilities 36.341. Expenses_Account 6410 (Class B Telephone Companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 (Class A Telephone Companies).Plant Nonspecific Operations Expenses: General.................................. 36.351. Other Property Plant and Equipment 36.352. Expenses_Account 6510 (Class B Telephone Companies); Accounts 6511 and 6512 (Class A Telephone Companies). Network Operations Expenses_Account 6530 36.353. (Class B Telephone Companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A Telephone Companies). Access Expenses_Account 6540............. 36.354. Depreciation and Amortization 36.361. Expenses_Account 6560.Customer Operations Expenses: General.................................. 36.371. Marketing_Account 6610 (Class B Telephone 36.372. Companies); Accounts 6611 and 6613 (Class A Telephone Companies). Services_Account 6620.................... 36.373. Telephone Operator Services.............. 36.374. Published Directory Listing.............. 36.375. All Other................................ 36.376. Category 1_Local Bus. Office Expense..... 36.377. Category 2_Customer Services (Revenue 36.378. Accounting). Message Processing Expense............... 36.379. Other Billing and Collecting Expense..... 36.380. Carrier Access Charge Billing and 36.381. Collecting Expense. Category 3_All other Customer Service 36.382. Expense.Corporate Operations Expenses: General.................................. 36.391. General and Administrative 36.392. Expenses_Account 6720. Operating Taxes_Account 7200 (Class B 36.411 and 36.412. Telephone Companies); Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Telephone Companies). Equal Access Expenses.................... 36.421.
