[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: 47CFR36.341]

[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. 36.341  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).

    (a) This account includes the expenses for poles, antenna supporting 
structures, aerial cable, underground cable, buried cable, submarine 
cable, deep sea cable, intrabuilding network cable, aerial wire, and 
conduit systems.
    (b) The general method of separating cable and wire facilities 
expenses amoung the operations is to assign them on the basis of Account 
2410--Cable and Wire Facilities.

                  Plant Nonspecific Operations Expenses