§  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