Goto Section: 36.302 | 36.311 | Table of Contents
Revised as of December 20, 2018
Goto Year:2018 |
§ 36.310 General.
Link to an amendment published at 83 FR 63586 , Dec. 11, 2018.
(a) Plant specific operations expenses include the following accounts:
Network Support Expenses Account 6110 (Class B Telephone Companies);
Accounts 6112, 6113, and 6114 (Class A Telephone Companies)
General Support Expenses Account 6120 (Class B Telephone Companies);
Accounts 6121, 6122, 6123, and 6124 (Class A Telephone Companies).
Central Office Switching Expenses Account 6210 (Class B Telephone
Companies); Accounts 6211 and 6212 (Class A Telephone Companies)
Operator System Expenses Account 6220
Central Office Transmission Expenses Account 6230 (Class B Telephone
Companies); Accounts 6231 and 6232 (Class A Telephone Companies).
Information Origination/Termination Expenses Account 6310 (Class B
Telephone Companies); Accounts 6311, 6341, 6351, and 6362 (Class A
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).
(b) These accounts are used to record costs related to specific kinds
of telecommunications plant and predominantly mirror the
telecommunications plant in service detail accounts. Accordingly, these
expense accounts will generally be apportioned in the same manner as
the related plant accounts.
(c) Except where property obtained from or furnished to other companies
is treated as owned property by the company making the separation, and
the related operating rents are excluded from the separation studies as
set forth in § 36.2 (c) and (d), amounts are apportioned among the
operations on bases generally consistent with the treatment prescribed
for similar plant costs and consistent with the relative magnitude of
the items involved.
[ 52 FR 17229 , May 6, 1987, as amended at 53 FR 33012 , Aug. 29, 1988; 69 FR 12551 , Mar. 17, 2004]
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Network Support/General Support Expenses
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Goto Section: 36.302 | 36.311
Goto Year: 2018 |
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