§ 36.112   Apportionment procedure.

   (a) The costs of the general support facilities of local exchange
   carriers that had annual revenues from regulated telecommunications
   operations equal to or greater than $157 million for calendar year 2016
   are apportioned among the operations on the basis of either the method
   in paragraph (a)(1) of this section or the method in paragraph (a)(2)
   of this section, at the election of the local exchange carrier:

   (1) The separation of the costs of the combined Big Three Expenses
   which include the following accounts:

   Table 1 to Paragraph (a)(1)

                    Plant Specific Expenses
   Central Office Switching Expenses            Account 6210.
   Operators Systems Expenses                   Account 6220.
   Central Office Transmission Expenses         Account 6230.
   Information Origination/Termination Expenses Account 6310.
   Cable and Wire Facilities Expenses           Account 6410.
                  Plant Non-Specific Expenses
   Network Operations Expenses                  Account 6530.
                 Customer Operations Expenses
   Marketing                                    Account 6610.
   Services                                     Account 6620.

   (2) The separation of the costs of Central Office Equipment,
   Information Origination/Termination Equipment, and Cable and Wire
   Facilities, combined.

   (b) The costs of the general support facilities of local exchange
   carriers that had annual revenues from regulated telecommunications
   operations less than $157 million for calendar year 2016 are
   apportioned among the operations on the basis of the separation of the
   costs of Central Office Equipment, Information Origination/Termination
   Equipment, and Cable and Wire Facilities, combined.

   [ 83 FR 63584 , Dec. 11, 2018]

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Central Office Equipment

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