Goto Section: 36.391 | 36.411 | Table of Contents

FCC 36.392
Revised as of December 20, 2018
Goto Year:2018 | 2020
  § 36.392   General and administrative—Account 6720.

   Link to an amendment published at  83 FR 63587 , Dec. 11, 2018.

   (a) These expenses are divided into two categories:

   (1) Extended Area Services (EAS).

   (2) All other.

   (b) Extended Area Services (EAS) settlements are directly assigned to
   the exchange operation.

   (c) The expenses in this account are apportioned among the operations
   on the basis of the separation of the cost of the combined Big Three
   Expenses which include the following accounts:

Plant Specific Expenses

   Central Office Switching Expenses—Account 6210 (Class B Telephone
   Companies); Accounts 6211 and 6212 (Class A Telephone Companies)

   Operators Systems 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
   Telephone Companies)

   Cable and Wire Facilities Expense—Account 6410 (Class B Telephone
   Companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441
   (Class A Telephone Companies)

Plant Non-Specific Expenses

   Network Operations Expenses—Account 6530 (Class B Telephone Companies);
   Accounts 6531, 6532, 6533, 6534, and 6535 (Class A Telephone Companies)

Customer Operations Expenses

   Marketing—Account 6610 (Class B Telephone Companies); Accounts 6611 and
   6613 (Class A Telephone Companies)

   Services—Account 6620

   [ 52 FR 17229 , May 6, 1987, as amended at  69 FR 12552 , Mar. 17, 2004]

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Operating Taxes

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Goto Section: 36.391 | 36.411

Goto Year: 2018 | 2020
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