Sec.  36.352   Other property plant and equipment expenses—Account 6510 (Class B
telephone companies); Accounts 6511 and 6512 (Class A telephone companies).

   (a) This account is used to record the expenses associated with (1) property
   held for future telecommunications use and (2) the provisioning of material
   and supplies.

   (b) The expenses in this account are apportioned among the operations based
   on the separation of Account 2001—Telecommunications Plant in Service.

Network Operations Expenses