47 C.F.R. § 36.310 General.
Title 47 - Telecommunication
(a) Plant specific operations expenses include the following accounts: (b) These accounts are used to record costs related to specific kinds of telecommunications plant and predominantly mirror the telecommunications plant in service detail accounts. Accordingly, these expense accounts will generally be apportioned in the same manner as the related plant accounts. (c) Except where property obtained from or furnished to other companies is treated as owned property by the company making the separation, and the related operating rents are excluded from the separation studies as set forth in §36.2 (c) and (d), amounts are apportioned among the operations on bases generally consistent with the treatment prescribed for similar plant costs and consistent with the relative magnitude of the items involved. [52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988; 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
Plant Specific Operations Expenses
§ 36.310 General.
Network Support Expenses.................. Account 6110 (Class B Telephone Companies); Accounts 6112, 6113, and 6114 (Class A Telephone Companies)General Support Expenses.................. Account 6120 (Class B Telephone Companies); Accounts 6121, 6122, 6123, and 6124 (Class A Telephone Companies).Central Office Switching Expenses......... Account 6210 (Class B Telephone Companies); Accounts 6211 and 6212 (Class A Telephone Companies)Operator System Expenses.................. Account 6220Central Office Transmission Expenses...... Account 6230 (Class B Telephone Companies); Accounts 6231 and 6232 (Class A Telephone Companies).Information Origination/Termination Account 6310 (Class B Expenses. Telephone Companies); Accounts 6311, 6341, 6351, and 6362 (Class A Telephone Companies).Cable and Wire Facilities Expenses........ Account 6410 (Class B Telephone Companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 (Class A Telephone Companies).
