[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: 47CFR36.310]

[Page 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. 36.310  General.

    (a) Plant specific operations expenses include the following 
accounts:

Network Support Expenses................  Account 6110
General Support Expenses................  Account 6120
Central Office Switching Expenses.......  Account 6210
Operators System Expenses...............  Account 6220
Central Office Transmission Expenses....  Account 6230
Information Origination/Termination       Account 6310
 Expenses.
Cable and Wire Facilities Expenses......  Account 6410


    (b) These accounts are used to record costs related to specific 
kinds of telecommunications plant and predominantly mirror the 
telecommunications plant in service detail accounts. Accordingly, these 
expense accounts will generally be apportioned in the same manner as the 
related plant accounts.
    (c) Except where property obtained from or furnished to other 
companies is treated as owned property by the company making the 
separation, and the related operating rents are excluded from the 
separation studies as set forth in Sec. 36.2 (c) and (d), amounts are 
apportioned among the operations on bases generally consistent with the 
treatment prescribed for similar plant costs and consistent with the 
relative magnitude of the items involved.

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

                Network Support/General Support Expenses