[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: 47CFR36.301]

[Page 480]
 
                       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 D--Operating Expenses and Taxes
 
Sec. 36.301  Section arrangement.

                                 General


    (a) This subpart is arranged in sections as follows:

General....................................  36.301 and 36.302.
Plant Specific Operations Expenses:
  General..................................  36.310.
  Network Support/General Support Expenses-- 36.311.
   Accounts 6110 and 6120.
  Central Office Expenses--Account 6210,     36.321.
   6220, 6230.
  Information Origination/Termination        36.331.
   Expenses--Account 6310.
  Cable and Wire Facilities Expenses--       36.341.
   Account 6410.
Plant Nonspecific Operations Expenses:
  General..................................  36.351.
  Other Property Plant and Equipment         36.352.
   Expenses--Account 6510.
  Network Operations Expenses--Account 6530  36.353.
  Access Expenses--Account 6540............  36.354.
  Depreciation and Amortization Expenses--   36.361.
   Account 6560.
Customer Operations Expenses:
  General..................................  36.371.
  Marketing--Account 6610..................  36.372.
  Services--Account 6620...................  36.373.
  Telephone Operator Services..............  36.374.
  Published Director Listing...............  36.375.
  All Other................................  36.376.
  Category 1--Local Bus. Office Expense....  36.377.
  Category 2--Customer Services (Revenue     36.378.
   Accounting).
  Message Processing Expense...............  36.379.
  Other Billing and Collecting Expense.....  36.380.
  Carrier Access Charge Billing and          36.381.
   Collecting Expense.
  Category 3--All other Customer Service     36.382.
   Expense.
Corporate Operations Expenses:
  General..................................  36.391.
  Executive and Planning Expenses--Account   36.392.
   6710 and General and Administrative
   Expenses--Account 6720.
Operating Taxes--Account 7200..............  36.411 and 36.412.
Equal Access Expenses......................  36.421.



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