[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: 47CFR36.331]

[Page 481-482]
 
                       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. 36.331  Information origination/termination expenses--Account 6310.

    (a) The expenses in this account are classified as follows:
    (1) Other Information Origination/Termination Equipment Expenses; 
Customer Premises Equipment Expenses
    (2) For some companies, these classifications are available from 
accounting records; for others, they are obtained by means of analyses 
of plant, accounting or other records for a representative period.
    (b) Other Information Origination/Termination Equipment Expenses 
include all expenses not associated with

[[Page 482]]

Customer Premises Equipment expenses. These expenses shall be 
apportioned between state and interstate operations in accordance with 
the apportionment of the related investment as per Sec. 36.142(a).
    (c) Expenses related to Customer Premises Equipment shall be 
assigned to the state operations.

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

                   Cable and Wire Facilities Expenses