[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: 47CFR36.351] [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. 36.351 General. (a) Plant nonspecific operations expenses include the following accounts: Other Property Plant and Equipment Account 6510 Expenses. Network Operations Expenses............. Account 6530 Access Expenses......................... Account 6540 Depreciation and Amortization Expenses.. Account 6560 Plant Expenses--Other