FCC 36.310 Revised as of October 1, 2007
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2008
Sec. 36.310 General.
(a) Plant specific operations expenses include the following accounts:
Network Support Expenses Account 6110 (Class B Telephone Companies);
Accounts 6112, 6113, and 6114 (Class A Telephone Companies)
General Support Expenses Account 6120 (Class B Telephone Companies);
Accounts 6121, 6122, 6123, and 6124 (Class A Telephone Companies).
Central Office Switching Expenses Account 6210 (Class B Telephone
Companies); Accounts 6211 and 6212 (Class A Telephone Companies)
Operator System Expenses Account 6220
Central Office Transmission Expenses Account 6230 (Class B Telephone
Companies); Accounts 6231 and 6232 (Class A Telephone Companies).
Information Origination/Termination Expenses Account 6310 (Class B Telephone
Companies); Accounts 6311, 6341, 6351, and 6362 (Class A Telephone
Companies).
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).
(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 Sec. 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]
Network Support/General Support Expenses
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