[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: 47CFR36.302]

[Page 480-481]
 
                       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. 36.302  General.

    (a) This section sets forth procedures for the apportionment among 
the operations of operating expenses and operating taxes.
    (b) As covered in Sec. 36.2 (c) and (d), the treatment of expenses 
relating to plant furnished to and obtained from others under rental 
arrangements is consistent with the treatment of such plant.
    (c) In accordance with requirements in part 32 Sec. 32.5999 (f) 
expenses recorded in the expense accounts are segregated in the 
accounting process among the following subsidiary record categories as 
appropriate to each account:

Salaries and Wages
Benefits
Rents
Other Expenses
Clearances


[[Page 481]]


    (1) Subsidiary Record Categories (SRC) for Salaries and Wages, 
Benefits and Other Expenses are applicable to all of the expense 
accounts except for:

Access Expense contained in Account 6540
Depreciation and Amortization Expenses--Account 6560

    (i) SRC for access expenses are maintained to identify interstate 
and state access expense and billing and collection expense for 
carrier's carrier.
    (ii) Depreciation and Amortization Expense SRCs identify the 
character of the items contained in the account.
    (2) SRCs for Rents and Clearance are only applicable to the Plant 
Specific Operating Expense accounts 6110 thru 6410.

                   Plant Specific Operations Expenses