[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