[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: 47CFR36.341]

[Page 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. 36.341  Cable and wire facilities expenses--Account 6410.

    (a) This account includes the expenses for poles, antenna supporting 
structures, aerial cable, underground cable, buried cable, submarine 
cable, deep sea cable, intrabuilding network cable, aerial wire, and 
conduit systems.
    (b) The general method of separating cable and wire facilities 
expenses amoung the operations is to assign them on the basis of Account 
2410--Cable and Wire Facilities.

                  Plant Nonspecific Operations Expenses