Goto Section: 69.310 | 69.402 | Table of Contents
FCC 69.401
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 69.401 Direct expenses.
(a) Plant Specific Operations Expenses in Accounts 6110 and 6120 shall be
apportioned among the interexchange category, the billing and collection
category and appropriate access elements on the following basis:
(1) Account 6110—Apportion on the basis of other investment apportioned
pursuant to § 69.309.
(2) Account 6120—Apportion on the basis of General and Support Facilities
investment pursuant to § 69.307.
(b) Plant Specific Operations Expenses in Accounts 6210, 6220, and 6230,
shall be apportioned among the interexchange category and access elements on
the basis of the apportionment of the investment in Accounts 2210, 2220, and
2230, respectively; provided that any expenses associated with
DS1/voice-grade multiplexers, to the extent that they are not associated
with an analog tandem switch, assigned to the local transport category by
this paragraph shall be reallocated to the local switching category;
provided further that any expenses associated with common channel signalling
included in Account 6210 shall be assigned to the local transport category.
(c) Plant Specific Operations Expenses in Accounts 6310 and 6410 shall be
assigned to the appropriate investment category and shall be apportioned
among the interexchange category and access elements in the same proportions
as the total associated investment.
(d) Plant Non Specific Operations Expenses in Accounts 6510 and 6530 shall
be apportioned among the interchange category, the billing and collection
category, and access elements in the same proportions as the combined
investment in COE, IOT, and C&WF apportioned to each element and category.
(e) Plant Non Specific Operations Expenses in Account 6540 shall be assigned
to the interexchange category.
(f) Plant Non Specific Operations Expenses in Account 6560 shall be
apportioned among the interexchange category, the billing and collection
category, and access elements in the same proportion as the associated
investment.
(g) Amortization of embedded customer premises wiring investment shall be
deemed to be associated with § 69.303(b) IOT investment for purposes of the
apportionment described in paragraph (c) of this section.
[ 52 FR 37313 , Oct. 6, 1987, as amended at 62 FR 31939 , June 11, 1997]
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Goto Section: 69.310 | 69.402
Goto Year: 2014 |
2016
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