47 C.F.R. § 36.351   General.


Title 47 - Telecommunication


Title 47: Telecommunication
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1
Subpart D—Operating Expenses and Taxes
Plant Nonspecific Operations Expenses


§ 36.351   General.

(a) Plant nonspecific operations expenses include the following accounts:

Other Property Plant and Equipment          Account 6510 (Class B Expenses.                                   telephone companies);                                             Accounts 6511 and 6512                                             (Class A telephone                                             companies).Network Operations Expenses...............  Account 6530 (Class B                                             telephone companies);                                             Accounts 6531, 6532, 6533,                                             6534, and 6535 (Class A                                             telephone companies).Access Expenses...........................  Account 6540.Depreciation and Amortization Expenses....  Account 6560. 

[69 FR 12552, Mar. 17, 2004]




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