Sec.  36.301   Section arrangement.

   (a) This subpart is arranged in sections as follows:
   General 36.301 and 36.302.
   Plant Specific Operations Expenses:
   General 36.310.
   Network Support/General Support Expenses—Accounts 6110 and 6120 (Class B
   Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, and 6124
   (Class A Telephone Companies) 36.311.
   Central  Office  Expenses—Accounts 6210, 6220, 6230 (Class B Telephone
   Companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A Telephone
   Companies) 36.321
   Information Origination/Termination Expenses—Account 6310 (Class B Telephone
   Companies);  Accounts  6311,  6341,  6351, and 6362 (Class A Telephone
   Companies) 36.331.
   Cable  and  Wire  Facilities  Expenses—Account 6410 (Class B Telephone
   Companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441
   (Class A Telephone Companies) 36.341.
   Plant Nonspecific Operations Expenses:
   General 36.351.
   Other Property Plant and Equipment Expenses—Account 6510 (Class B Telephone
   Companies); Accounts 6511 and 6512 (Class A Telephone Companies) 36.352.
   Network Operations Expenses—Account 6530 (Class B Telephone Companies);
   Accounts 6531, 6532, 6533, 6534, and 6535 (Class A Telephone Companies)
   36.353.
   Access Expenses—Account 6540 36.354.
   Depreciation and Amortization Expenses—Account 6560 36.361.
   Customer Operations Expenses:
   General 36.371.
   Marketing—Account 6610 (Class B Telephone Companies); Accounts 6611 and 6613
   (Class A Telephone Companies) 36.372.
   Services—Account 6620 36.373.
   Telephone Operator Services 36.374.
   Published Directory Listing 36.375.
   All Other 36.376.
   Category 1—Local Bus. Office Expense 36.377.
   Category 2—Customer Services (Revenue Accounting) 36.378.
   Message Processing Expense 36.379.
   Other Billing and Collecting Expense 36.380.
   Carrier Access Charge Billing and Collecting Expense 36.381.
   Category 3—All other Customer Service Expense 36.382.
   Corporate Operations Expenses:
   General 36.391.
   General and Administrative Expenses—Account 6720 36.392.
   Operating Taxes—Account 7200 (Class B Telephone Companies); Accounts 7210,
   7220, 7230, 7240, and 7250 (Class A Telephone Companies) 36.411 and 36.412.
   Equal Access Expenses 36.421.

   [ 69 FR 12551 , Mar. 17, 2004]