Goto Section: 36.391 | 36.411 | Table of Contents

FCC 36.392
Revised as of September 1, 2021
Goto Year:2020 | 2022
  §  36.392   General and administrative—Account 6720.

   (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:

   Table 1 to Paragraph (c)

                    Plant Specific Expenses
   Central Office Switching Expenses            Account 6210.
   Operators Systems Expenses                   Account 6220.
   Central Office Transmission Expenses         Account 6230.
   Information Origination/Termination Expenses Account 6310.
   Cable and Wire Facilities Expense            Account 6410.
                  Plant Non-Specific Expenses
   Network Operations Expenses                  Account 6530.
                 Customer Operations Expenses
   Marketing                                    Account 6610.
   Services                                     Account 6620.

   [ 52 FR 17229 , May 6, 1987, as amended at  69 FR 12552 , Mar. 17, 2004;  83 FR 63587 , Dec. 11, 2018]


Operating Taxes


Goto Section: 36.391 | 36.411

Goto Year: 2020 | 2022
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