Sec.  36.341   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).

   (a)  This  account includes the expenses for poles, antenna supporting
   structures, aerial cable, underground cable, buried cable, submarine cable,
   deep  sea cable, intrabuilding network cable, aerial wire, and conduit
   systems.

   (b) The general method of separating cable and wire facilities expenses
   amoung the operations is to assign them on the basis of Account 2410—Cable
   and Wire Facilities.

Plant Nonspecific Operations Expenses