Goto Section: 36.301 | 36.310 | Table of Contents
FCC 36.302
Revised as of October 1, 2007
Goto Year:2006 |
2008
Sec. 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 Sec. 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 Sec. 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
Benefits
Rents
Other Expenses
Clearances
(1) Subsidiary Record Categories (SRC) for Salaries and Wages, Benefits and
Other Expenses are applicable to all of the expense accounts except for:
Access Expense contained in Account 6540
Depreciation and Amortization Expenses—Account 6560
(i) SRC for access expenses are maintained to identify interstate and state
access expense and billing and collection expense for carrier's carrier.
(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.
Plant Specific Operations Expenses
Goto Section: 36.301 | 36.310
Goto Year: 2006 |
2008
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