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