Goto Section: 36.302 | 36.311 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 36.310 General.
(a) Plant specific operations expenses include the following accounts:
Table 1 to Paragraph (a)
Network Support Expenses Account 6110.
General Support Expenses Account 6120.
Central Office Switching Expenses Account 6210.
Operator System Expenses Account 6220.
Central Office Transmission Expenses Account 6230.
Information Origination/Termination Expenses Account 6310.
Cable and Wire Facilities Expenses Account 6410.
(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; 83 FR 63586 , Dec. 11, 2018]
Network Support/General Support Expenses
Goto Section: 36.302 | 36.311
Goto Year: 2020 |
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