[Code of Federal Regulations]
[Title 47, Volume 3]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR69.401]

[Page 423]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 69_ACCESS CHARGES--Table of Contents
 
                   Subpart E_Apportionment of Expenses
 
Sec.  69.401  Direct expenses.

    Source: 52 FR 37313, Oct. 6, 1987, unless otherwise noted.


    (a) Plant Specific Operations Expenses in Accounts 6110 and 6120 
shall be apportioned among the interexchange category, the billing and 
collection category and appropriate access elements on the following 
basis:
    (1) Account 6110--Apportion on the basis of other investment 
apportioned pursuant to Sec.  69.309.
    (2) Account 6120--Apportion on the basis of General and Support 
Facilities investment pursuant to Sec.  69.307.
    (b) Plant Specific Operations Expenses in Accounts 6210, 6220, and 
6230, shall be apportioned among the interexchange category and access 
elements on the basis of the apportionment of the investment in Accounts 
2210, 2220, and 2230, respectively; provided that any expenses 
associated with DS1/voice-grade multiplexers, to the extent that they 
are not associated with an analog tandem switch, assigned to the local 
transport category by this paragraph shall be reallocated to the local 
switching category; provided further that any expenses associated with 
common channel signalling included in Account 6210 shall be assigned to 
the local transport category.
    (c) Plant Specific Operations Expenses in Accounts 6310 and 6410 
shall be assigned to the appropriate investment category and shall be 
apportioned among the interexchange category and access elements in the 
same proportions as the total associated investment.
    (d) Plant Non Specific Operations Expenses in Accounts 6510 and 6530 
shall be apportioned among the interchange category, the billing and 
collection category, and access elements in the same proportions as the 
combined investment in COE, IOT, and C&WF apportioned to each element 
and category.
    (e) Plant Non Specific Operations Expenses in Account 6540 shall be 
assigned to the interexchange category.
    (f) Plant Non Specific Operations Expenses in Account 6560 shall be 
apportioned among the interexchange category, the billing and collection 
category, and access elements in the same proportion as the associated 
investment.
    (g) Amortization of embedded customer premises wiring investment 
shall be deemed to be associated with Sec.  69.303(b) IOT investment for 
purposes of the apportionment described in paragraph (c) of this 
section.

[52 FR 37313, Oct. 6, 1987, as amended at 62 FR 31939, June 11, 1997]