47 C.F.R. § 36.373 Services—Account 6620.
Title 47 - Telecommunication
(a) For apportionment purposes, the expenses in this account are first segregated on the basis of an analysis of job functions into the following classifications: Telephone operator services: publishing directory listing; and all other. (1) Expenses may be apportioned among the operations for groups of exchanges. A group of exchanges may include all exchanges in the study area.
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
Customer Operations Expenses
§ 36.373 Services—Account 6620.