§  36.301   Section arrangement.

   (a) This subpart is arranged in sections as follows:
   General 36.301 and
   36.302.
   Plant Specific Operations Expenses:
   General 36.310.
   Network Support/General Support Expenses--Accounts 6110 and 6120 (Class
   B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123,
   and 6124 (Class A Telephone Companies) 36.311.
   Central Office Expenses--Accounts 6210, 6220, 6230 (Class B Telephone
   Companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A
   Telephone Companies) 36.321
   Information Origination/Termination Expenses--Account 6310 (Class B
   Telephone Companies); Accounts 6311, 6341, 6351, and 6362 (Class A
   Telephone Companies) 36.331.
   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) 36.341.
   Plant Nonspecific Operations Expenses:
   General 36.351.
   Other Property Plant and Equipment Expenses--Account 6510 (Class B
   Telephone Companies); Accounts 6511 and 6512 (Class A Telephone
   Companies) 36.352.
   Network Operations Expenses--Account 6530 (Class B Telephone
   Companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A
   Telephone Companies) 36.353.
   Access Expenses--Account 6540 36.354.
   Depreciation and Amortization Expenses--Account 6560 36.361.
   Customer Operations Expenses:
   General 36.371.
   Marketing--Account 6610 (Class B Telephone Companies); Accounts 6611
   and 6613 (Class A Telephone Companies) 36.372.
   Services--Account 6620 36.373.
   Telephone Operator Services 36.374.
   Published Directory Listing 36.375.
   All Other 36.376.
   Category 1--Local Bus. Office Expense 36.377.
   Category 2--Customer Services (Revenue Accounting) 36.378.
   Message Processing Expense 36.379.
   Other Billing and Collecting Expense 36.380.
   Carrier Access Charge Billing and Collecting Expense 36.381.
   Category 3--All other Customer Service Expense 36.382.
   Corporate Operations Expenses:
   General 36.391.
   General and Administrative Expenses--Account 6720 36.392.
   Operating Taxes--Account 7200 (Class B Telephone Companies); Accounts
   7210, 7220, 7230, 7240, and 7250 (Class A Telephone Companies) 36.411
   and
   36.412.
   Equal Access Expenses 36.421.

   [ 69 FR 12551 , Mar. 17, 2004]