47 C.F.R. § 36.321 Central office expenses—Accounts 6210, 6220, and 6230 (Class B telephone companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A telephone companies).
Title 47 - Telecommunication
(a) The expenses related to central office equipment are summarized in the following accounts: (b) The expense in these accounts are apportioned among the operations on the basis of the separation of the investments in central office equipment. Accounts 2210, 2220 and 2230, combined. [52 FR 17229, May 6, 1987, as amended at 69 FR 12552, 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
Central Office Expenses
§ 36.321 Central office expenses—Accounts 6210, 6220, and 6230 (Class B telephone companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A telephone companies).
Central Office Switching Expense.......... Account 6210 (Class B telephone companies); Accounts 6211 and 6212 (Class A telephone companies).Operator Systems Expense.................. Account 6220.Central Office Transmission Expense....... Account 6230 (Class B telephone companies); Accounts 6231 and 6232 (Class A telephone companies).
