§  36.301   Section arrangement.

   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
   36.311.
   Central Office Expenses--Accounts 6210, 6220, 6230 36.321.
   Information Origination/Termination Expenses--Account 6310 36.331.
   Cable and Wire Facilities Expenses--Account 6410 36.341.
   Plant Nonspecific Operations Expenses:
   General 36.351.
   Other Property Plant and Equipment Expenses--Account 6510 36.352.
   Network Operations Expenses--Account 6530 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 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 36.411 and 36.412.
   Equal Access Expenses 36.421.

   [ 69 FR 12551 , Mar. 17, 2004, as amended at  83 FR 63585 , Dec. 11, 2018]