[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR36.112]

[Page 463]
 
                       TITLE 47--TELECOMMUNICATION
 
                    CHAPTER I--FEDERAL COMMUNICATIONS
                         COMMISSION (CONTINUED)
 
PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR 
SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES 
AND RESERVES FOR TELECOMMUNICATIONS COMPANIES \1\--Table of Contents
 
                 Subpart B--Telecommunications Property
 
Sec. 36.112  Apportionment procedure.

    (a) The costs of the general support facilities of Class A Companies 
(which are defined in part 32 of the Commission's Rules) are apportioned 
among the operations on the basis of the separation of the costs of the 
combined Big Three Expenses which include the following accounts:

                         Plant Specific Expenses

6210 Central Office Switching Expenses
6220 Operators Systems Expenses
6230 Central Office Transmission Expenses
6310 Information Origination/Termination Expenses
6410 Cable and Wire Facilities Expenses

                       Plant Non-Specific Expenses

6530 Network Operations Expenses

                      Customer Operations Expenses

6610 Marketing
6620 Services
    (b) The costs of the general support facilities for Class B 
Companies (which are defined by part 32 of the Commission's Rules) are 
apportioned among the operations on the basis of the separation of the 
costs of Central Office Equipment, Information Origination/Termination 
Equipment, and Cable and Wire Facilities, combined.

[52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988]

                        Central Office Equipment