[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: 47CFR36.311]

[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. 36.311  Network support expenses--Account 6110 and general support expenses--Account 6120.

    (a) Network Support Expenses are expenses associated with motor 
vehicles, aircraft, special purpose vehicles, garage work equipment, and 
other work equipment. General Support Expenses are expenses associated 
with land and buildings, furniture and artworks, office equipment, and 
general purpose computers.
    (b) The expenses in these account are apportioned among the 
operations on the basis of the separation of account 2110, Land and 
Support Assets.

                         Central Office Expenses