[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: 47CFR36.351]

[Page 481-482]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 36_JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR \
 
                 Subpart D_Operating Expenses and Taxes
 
Sec. 36.351  General.

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

Other Property Plant and Equipment          Account 6510 (Class B
 Expenses.                                   telephone companies);
                                             Accounts 6511 and 6512
                                             (Class A telephone
                                             companies).
Network Operations Expenses...............  Account 6530 (Class B
                                             telephone companies);
                                             Accounts 6531, 6532, 6533,
                                             6534, and 6535 (Class A
                                             telephone companies).
Access Expenses...........................  Account 6540.
Depreciation and Amortization Expenses....  Account 6560.



[[Page 482]]


[69 FR 12552, Mar. 17, 2004]

                          Plant Expenses--Other