[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR36.112]

[Page 463-464]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 36_JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR \
 
                  Subpart B_Telecommunications Property
 
Sec. 36.112  Apportionment procedure.

    (a) The costs of the general support facilities of Class A Companies 
(which are defined in part 32 of the Commission's Rules) are apportioned 
among the operations on the basis of the separation of the costs of the 
combined Big Three Expenses which include the following accounts:

                         Plant Specific Expenses

Central Office Switching Expenses--Accounts 6211 and 6212
Operators Systems Expenses--Account 6220
Central Office Transmission Expenses--Accounts 6231 and 6232
Information Origination/Termination Expenses--Accounts 6311, 6341, 6351, 
and 6362
Cable and Wire Facilities Expenses--Accounts 6411, 6421, 6422, 6423, 
6424, 6426, 6431, and 6441

                       Plant Non-Specific Expenses

Network Operations Expenses--Accounts 6531, 6532, 6533, 6534, and 6535

                      Customer Operations Expenses

Marketing--Account 6611 and 6613
Services--Account 6620

    (b) The costs of the general support facilities for Class B 
Companies (which are defined by part 32 of the Commission's Rules) are 
apportioned among the operations on the basis of the separation of the 
costs of Central Office Equipment, Information Origination/Termination 
Equipment, and Cable and Wire Facilities, combined.

[52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988; 69 
FR 12549, Mar. 17, 2004]

[[Page 464]]

                        Central Office Equipment