[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: 47CFR36.321]

[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. 36.321  Central office expenses--Accounts 6210, 6220, and 6230.

    (a) The expenses related to central office equipment are summarized 
in the following accounts:

Central Office Switching Expense........  Account 6210@@Q02
Operator Systems Expense................  Account 6220@@Q02
Central Office Transmission Expense.....  Account 6230


    (b) The expense in these accounts are apportioned among the 
operations on the basis of the separation of the investments in central 
office equipment. Accounts 2210, 2220 and 2230, combined.

              Information Origination/Termination Expenses