Goto Section: 36.301 | 36.310 | Table of Contents
FCC 36.302
Revised as of December 4, 2012
Goto Year:2011 |
2013
§ 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 § 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 § 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.
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Plant Specific Operations Expenses
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Goto Section: 36.301 | 36.310
Goto Year: 2011 |
2013
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