[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: 47CFR36.331]

[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. 36.331  Information origination/termination expenses--Account 6310 (Class 

B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone 

companies).

    (a) The expenses in this account are classified as follows:
    (1) Other Information Origination/Termination Equipment Expenses; 
Customer Premises Equipment Expenses
    (2) For some companies, these classifications are available from 
accounting records; for others, they are obtained by means of analyses 
of plant, accounting or other records for a representative period.
    (b) Other Information Origination/Termination Equipment Expenses 
include all expenses not associated with Customer Premises Equipment 
expenses. These expenses shall be apportioned between state and 
interstate operations in accordance with the apportionment of the 
related investment as per Sec. 36.142(a).
    (c) Expenses related to Customer Premises Equipment shall be 
assigned to the state operations.

[52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988]

                   Cable and Wire Facilities Expenses