Goto Section: 36.321 | 36.341 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 36.331 Information origination/termination expenses—Account 6310.
(a) The expenses in this account are classified as follows:
(1) Other Information Origination/Termination Equipment Expenses;
Customer Premises Equipment Expenses
(2) For some companies, these classifications are available from
accounting records; for others, they are obtained by means of analyses
of plant, accounting or other records for a representative period.
(b) Other Information Origination/Termination Equipment Expenses
include all expenses not associated with Customer Premises Equipment
expenses. These expenses shall be apportioned between state and
interstate operations in accordance with the apportionment of the
related investment as per § 36.142(a).
(c) Expenses related to Customer Premises Equipment shall be assigned
to the state operations.
[ 52 FR 17229 , May 6, 1987, as amended at 53 FR 33012 , Aug. 29, 1988]
Cable and Wire Facilities Expenses
Goto Section: 36.321 | 36.341
Goto Year: 2020 |
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