Section arrangement.

  1. Law
  2. CFR 47
  3. Telecommunication
  4. Federal Communications Commission
  5. Common Carrier Services
  6. Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies
  7. Operating Expenses and Taxes
  8. General
  9. Section arrangement.

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§ 36.301 Section arrangement.

This subpart is arranged in sections as follows:

General 36.301 and
36.302.
Plant Specific Operations Expenses:
General 36.310.
Network Support/General Support Expenses - Accounts 6110 and 6120 36.311.
Central Office Expenses - Accounts 6210, 6220, 6230 36.321.
Information Origination/Termination Expenses - Account 6310 36.331.
Cable and Wire Facilities Expenses - Account 6410 36.341.
Plant Nonspecific Operations Expenses:
General 36.351.
Other Property Plant and Equipment Expenses - Account 6510 36.352.
Network Operations Expenses - Account 6530 36.353.
Access Expenses - Account 6540 36.354.
Depreciation and Amortization Expenses - Account 6560 36.361.
Customer Operations Expenses:
General 36.371.
Marketing - Account 6610 36.372.
Services - Account 6620 36.373.
Telephone Operator Services 36.374.
Published Directory Listing 36.375.
All Other 36.376.
Category 1 - Local Bus. Office Expense 36.377.
Category 2 - Customer Services (Revenue Accounting) 36.378.
Message Processing Expense 36.379.
Other Billing and Collecting Expense 36.380.
Carrier Access Charge Billing and Collecting Expense 36.381.
Category 3 - All other Customer Service Expense 36.382.
Corporate Operations Expenses:
General 36.391.
General and Administrative Expenses - Account 6720 36.392.
Operating Taxes - Account 7200 36.411 and 36.412.
Equal Access Expenses 36.421.

[69 FR 12551, Mar. 17, 2004, as amended at 83 FR 63585, Dec. 11, 2018]


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