[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: 47CFR36.310]

[Page 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. 36.310  General.

    (a) Plant specific operations expenses include the following 
accounts:

Network Support Expenses..................  Account 6110 (Class B
                                             Telephone Companies);
                                             Accounts 6112, 6113, and
                                             6114 (Class A Telephone
                                             Companies)
General Support Expenses..................  Account 6120 (Class B
                                             Telephone Companies);
                                             Accounts 6121, 6122, 6123,
                                             and 6124 (Class A Telephone
                                             Companies).
Central Office Switching Expenses.........  Account 6210 (Class B
                                             Telephone Companies);
                                             Accounts 6211 and 6212
                                             (Class A Telephone
                                             Companies)
Operator System Expenses..................  Account 6220
Central Office Transmission Expenses......  Account 6230 (Class B
                                             Telephone Companies);
                                             Accounts 6231 and 6232
                                             (Class A Telephone
                                             Companies).
Information Origination/Termination         Account 6310 (Class B
 Expenses.                                   Telephone Companies);
                                             Accounts 6311, 6341, 6351,
                                             and 6362 (Class A Telephone
                                             Companies).
Cable and Wire Facilities Expenses........  Account 6410 (Class B
                                             Telephone Companies);
                                             Accounts 6411, 6421, 6422,
                                             6423, 6424, 6426, 6431, and
                                             6441 (Class A Telephone
                                             Companies).


    (b) These accounts are used to record costs related to specific 
kinds of telecommunications plant and predominantly mirror the 
telecommunications plant in service detail accounts. Accordingly, these 
expense accounts will generally be apportioned in the same manner as the 
related plant accounts.
    (c) Except where property obtained from or furnished to other 
companies is treated as owned property by the company making the 
separation, and the related operating rents are excluded from the 
separation studies as set forth in Sec. 36.2 (c) and (d), amounts are 
apportioned among the operations on bases generally consistent with the 
treatment prescribed for similar plant costs and consistent with the 
relative magnitude of the items involved.

[52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988; 69 
FR 12551, Mar. 17, 2004]

                Network Support/General Support Expenses