[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: 47CFR36.321]

[Page 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. 36.321  Central office expenses--Accounts 6210, 6220, and 6230 (Class B 

telephone companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A 

telephone companies).

    (a) The expenses related to central office equipment are summarized 
in the following accounts:

Central Office Switching Expense..........  Account 6210 (Class B
                                             telephone companies);
                                             Accounts 6211 and 6212
                                             (Class A telephone
                                             companies).
Operator Systems Expense..................  Account 6220.
Central Office Transmission Expense.......  Account 6230 (Class B
                                             telephone companies);
                                             Accounts 6231 and 6232
                                             (Class A telephone
                                             companies).


    (b) The expense in these accounts are apportioned among the 
operations on the basis of the separation of the investments in central 
office equipment. Accounts 2210, 2220 and 2230, combined.

[52 FR 17229, May 6, 1987, as amended at 69 FR 12552, Mar. 17, 2004]

              Information Origination/Termination Expenses