Goto Section: 36.301 | 36.310 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 36.302 General.
(a) This section sets forth procedures for the apportionment among the
operations of operating expenses and operating taxes.
(b) As covered in § 36.2 (c) and (d), the treatment of expenses relating
to plant furnished to and obtained from others under rental
arrangements is consistent with the treatment of such plant.
(c) In accordance with requirements in part 32 § 32.5999 (f) expenses
recorded in the expense accounts are segregated in the accounting
process among the following subsidiary record categories as appropriate
to each account:
Salaries and Wages
(1) Subsidiary Record Categories (SRCs) for Salaries and Wages,
Benefits and Other Expenses are applicable to all of the expense
accounts except for:
(i) SRCs for access expenses are maintained to identify interstate and
state access expense and billing and collection expense for carrier's
(ii) Depreciation and Amortization Expense SRCs identify the character
of the items contained in the account.
(2) SRCs for Rents and Clearance are only applicable to the Plant
Specific Operating Expense accounts 6110 thru 6410.
[ 52 FR 17229 , May 6, 1987, as amended at 83 FR 63586 , Dec. 11, 2018]
Plant Specific Operations Expenses
Goto Section: 36.301 | 36.310
Goto Year: 2020 |
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