[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: 47CFR36.301]

[Page 479-480]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 36_JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR \
 
                 Subpart D_Operating Expenses and Taxes
 
Sec. 36.301  Section arrangement.

                                 General


    (a) This subpart is arranged in sections as follows:

General......................................  36.301 and
                                               36.302.
Plant Specific Operations Expenses:
    General..................................  36.310.
    Network Support/General Support Expenses-- 36.311.
     Accounts 6110 and 6120 (Class B
     Telephone Companies); Accounts 6112,
     6113, 6114, 6121, 6122, 6123, and 6124
     (Class A Telephone Companies).
    Central Office Expenses--Accounts 6210,    36.321
     6220, 6230 (Class B Telephone
     Companies); Accounts 6211, 6212, 6220,
     6231, and 6232 (Class A Telephone
     Companies).
    Information Origination/Termination        36.331.
     Expenses--Account 6310 (Class B
     Telephone Companies); Accounts 6311,
     6341, 6351, and 6362 (Class A Telephone
     Companies).
    Cable and Wire Facilities Expenses--       36.341.
     Account 6410 (Class B Telephone
     Companies); Accounts 6411, 6421, 6422,
     6423, 6424, 6426, 6431, and 6441 (Class
     A Telephone Companies).
Plant Nonspecific Operations Expenses:
    General..................................  36.351.
    Other Property Plant and Equipment         36.352.
     Expenses--Account 6510 (Class B
     Telephone Companies); Accounts 6511 and
     6512 (Class A Telephone Companies).
    Network Operations Expenses--Account 6530  36.353.
     (Class B Telephone Companies); Accounts
     6531, 6532, 6533, 6534, and 6535 (Class
     A Telephone Companies).
    Access Expenses--Account 6540............  36.354.
    Depreciation and Amortization Expenses--   36.361.
     Account 6560.
Customer Operations Expenses:
    General..................................  36.371.
    Marketing--Account 6610 (Class B           36.372.
     Telephone Companies); Accounts 6611 and
     6613 (Class A Telephone Companies).
    Services--Account 6620...................  36.373.
    Telephone Operator Services..............  36.374.
    Published Directory Listing..............  36.375.
    All Other................................  36.376.
    Category 1--Local Bus. Office Expense....  36.377.
    Category 2--Customer Services (Revenue     36.378.
     Accounting).
    Message Processing Expense...............  36.379.
    Other Billing and Collecting Expense.....  36.380.
    Carrier Access Charge Billing and          36.381.
     Collecting Expense.
    Category 3--All other Customer Service     36.382.
     Expense.
Corporate Operations Expenses:
    General..................................  36.391.
    General and Administrative Expenses--      36.392.
     Account 6720.
    Operating Taxes--Account 7200 (Class B     36.411 and
     Telephone Companies); Accounts 7210,      36.412.
     7220, 7230, 7240, and 7250 (Class A
     Telephone Companies).
    Equal Access Expenses....................  36.421.



[[Page 480]]


[69 FR 12551, Mar. 17, 2004]