[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: 47CFR36.311]

[Page 480-481]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 36_JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR \
 
                 Subpart D_Operating Expenses and Taxes
 
Sec. 36.311  Network Support/General Support Expenses--Accounts 6110 and 6120 

(Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, 

and 6124 (Class A Telephone Companies).

    (a) Network Support Expenses are expenses associated with motor 
vehicles,

[[Page 481]]

aircraft, special purpose vehicles, garage work equipment, and other 
work equipment. General Support Expenses are expenses associated with 
land and buildings, furniture and artworks, office equipment, and 
general purpose computers.
    (b) The expenses in these account are apportioned among the 
operations on the basis of the separation of account 2110, Land and 
Support Assets.

                         Central Office Expenses