FCC Web Documents citing 36.354

as compiled by hallikainen.com/FccRules on 2012 07 01

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-11A1.txt
  • 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
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-11-161A1.txt
  • - Category 5. The cost of Middle Mile facilities and services used for connecting the Broadband Access Service connection Point to the Internet backbone. (1) The cost of C&WF applicable to this category shall be directly assigned to the Interstate jurisdiction and allocated to private line services * * * Subpart D - Operating Expenses and Taxes * * * §36.354 Access expense--Account 6540. This account includes access charges paid to exchange carriers for exchange access service. These are directly assigned to the appropriate jurisdiction based on subsidiary record categories or on analysis and study. Beginning July 1, 2012, Middle Mile access expense shall be directly assigned to the Interstate jurisdiction and allocated to private line services. * * * §36.392
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • b)CustomerPremisesEquipmentExpenses 5050 ExpensesassociatedwithCustomerPremisesEquipmentthataredirectlyassigned pursuanttoSection36.331(c). 5060 TotalInformationOrigination/TerminationExpenses,totalofRows5042and5050. 4.CableandWireFacilitiesExpenses 5070 CableandWireFacilitiesExpensesthatareassociatedwithprivatelinesandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5071 CableandWireFacilitiesExpensesthatareassociatedwithmessageuseandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5072 CableandWireFacilitiesExpensesthatareallocatedpursuanttoSections36.154-.157 and36.341(b). 5073 CableandWireFacilitiesinvestmentusedtoallocateCableandWireFacilities expensespursuanttoSections36.154-.157and36.341(b). 5074 CableandWireFacilitiesexpensesthatareallocatedpursuanttoSections69.304, 69.305,and69.401(c). 5075 CableandWireFacilitiesinvestmentusedtoallocateCableandWireFacilities ExpensespursuanttoSections69.304,69.305,and69.401(c). 5076 TotalCableandWireFacilitiesExpenses,totalofRows5070,5071,5072,and5074. Exception:forColumnd,includeintotalonlyRows5070,5071,and5072. 5080 TotalPlantSpecificExpenses,totalofRows5000,5010,5026,5060,and5076. FCCReport43-04-Rep.Def.RowInstructions December1998 Page134of158 B.PlantNon-SpecificOperatingExpenses 1.OtherPropertyPlantandEquipmentExpenses 6000 OtherPropertyPlantandEquipmentExpensesthatareallocatedpursuanttoSections 36.352(b)and69.401(d). 6001 TelecommunicationsPlantinServiceusedtoallocateOtherPropertyPlantand EquipmentExpensespursuanttoSection36.352(b). 6002 Combined investment in Central Office Equipment, Information Origination/TerminationEquipment,andCableandWireFacilitiesusedtoallocate OtherPropertyPlantandEquipmentExpensespursuanttoSection69.401(d). 2.NetworkOperationsandAccessExpenses 6010 NetworkOperationsExpensesthatareallocatedpursuanttoSections36.353(a)and (b)and69.401(d). 6011 InvestmentinCentralOfficeEquipment,InformationOrigination/Termination Equipment,andCableandWireFacilitiesusedtoallocateNetworkOperations ExpensespursuanttoSections36.353(b)and69.401(d). 6012 AccessExpensesthataredirectlyassignedpursuanttoSections36.354(a)and 69.401(e). 3.DepreciationandAmortizationExpenses a)DepreciationandAmortizationExpensesof TelecommunicationsPlantinService 6020 DepreciationexpensesthatareassociatedwithGeneralSupportFacilitiesandwhich expensesareallocatedpursuanttoSections36.112,36.361(b),69.307,and69.401(f). 6021 GeneralSupportFacilitiesinvestmentusedtoallocateassociateddepreciation expensespursuanttoSections36.112,36.361(b),69.307,and69.401(f). 6030 DepreciationexpensesthatareassociatedwithSwitchingequipmentandwhich expensesareallocatedpursuanttoSections36.124,36.125,36.361(b),69.306(c)and (d),and69.401(f). 6031 Switchinginvestmentthatisusedtoallocateassociateddepreciationexpenses pursuanttoSections36.124,36.125,36.361(b),69.306(c)and(d),and69.401(f). FCCReport43-04-Rep.Def.RowInstructions December1998 Page135of158 6040 DepreciationexpensesthatareassociatedwithOperatorSystemsEquipmentand whichexpensesareallocatedpursuanttoSections36.124,36.361(b),69.306(b),and 69.401(f). 6041 OperatorSystemsEquipmentinvestmentusedtoallocateassociateddepreciation expensespursuanttoSections36.124,36.361(b),69.306(b),and69.401(f). 6050 DepreciationexpensesthatareassociatedwithTransmissionEquipmentandwhich expensesareallocatedpursuanttoSections36.126,36.361(b),69.306(e),and 69.401(f). 6051 TransmissionEquipmentinvestmentusedtoallocateassociateddepreciationexpenses pursuanttoSections36.126,36.361(b),69.306(e),and69.401(f). 6060 DepreciationexpensesthatareassociatedwithInformationOrigination/Termination EquipmentandwhichexpensesareallocatedpursuanttoSections36.142,36.361(b), 69.303(b),and69.401(f). 6061 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated depreciationexpensespursuanttoSections36.142,36.361(b),69.303,and69.401(f), 6070 DepreciationexpensesthatareassociatedwithCableandWireFacilitiesandwhich expensesareallocatedpursuanttoSections36.154-.157,36.361(b),69.304,69.305, and69.401(f). 6071 CableandWireFacilitiesinvestmentusedtoallocateassociateddepreciationexpenses pursuanttoSections36.154-.157,36.361(b),69.304,69.305,and69.401(f). 6080 DepreciationexpensesofPlantHeldforFutureTelecommunicationsUseandwhich expensesareallocatedpursuanttoSections36.171(a),36.361(b),69.302(b),and 69.401(f). 6081 InvestmentinPropertyHeldforFutureTelecommunicationsUseusedtoallocate associateddepreciationexpensespursuanttoSections36.171(a),36.361(b),69.302(b), and69.401(f). 6090 TotaldepreciationofTelecommunicationsPlantinService,totalofRows6020,6030, 6040,6050,6060,6070,and6080. b)AmortizationExpensesofTangibleAssets
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • b)CustomerPremisesEquipmentExpenses 5050 ExpensesassociatedwithCustomerPremisesEquipmentthataredirectlyassigned pursuanttoSection36.331(c). 5060 TotalInformationOrigination/TerminationExpenses,totalofRows5042and5050. 4.CableandWireFacilitiesExpenses 5070 CableandWireFacilitiesExpensesthatareassociatedwithprivatelinesandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5071 CableandWireFacilitiesExpensesthatareassociatedwithmessageuseandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5072 CableandWireFacilitiesExpensesthatareallocatedpursuanttoSections36.154-.157 and36.341(b). 5073 CableandWireFacilitiesinvestmentusedtoallocateCableandWireFacilities expensespursuanttoSections36.154-.157and36.341(b). 5074 CableandWireFacilitiesexpensesthatareallocatedpursuanttoSections69.304, 69.305,and69.401(c). 5075 CableandWireFacilitiesinvestmentusedtoallocateCableandWireFacilities ExpensespursuanttoSections69.304,69.305,and69.401(c). 5076 TotalCableandWireFacilitiesExpenses,totalofRows5070,5071,5072,and5074. Exception:forColumnd,includeintotalonlyRows5070,5071,and5072. 5080 TotalPlantSpecificExpenses,totalofRows5000,5010,5026,5060,and5076. FCCReport43-04-Rep.Def.RowInstructions December1998 Page134of158 B.PlantNon-SpecificOperatingExpenses 1.OtherPropertyPlantandEquipmentExpenses 6000 OtherPropertyPlantandEquipmentExpensesthatareallocatedpursuanttoSections 36.352(b)and69.401(d). 6001 TelecommunicationsPlantinServiceusedtoallocateOtherPropertyPlantand EquipmentExpensespursuanttoSection36.352(b). 6002 Combined investment in Central Office Equipment, Information Origination/TerminationEquipment,andCableandWireFacilitiesusedtoallocate OtherPropertyPlantandEquipmentExpensespursuanttoSection69.401(d). 2.NetworkOperationsandAccessExpenses 6010 NetworkOperationsExpensesthatareallocatedpursuanttoSections36.353(a)and (b)and69.401(d). 6011 InvestmentinCentralOfficeEquipment,InformationOrigination/Termination Equipment,andCableandWireFacilitiesusedtoallocateNetworkOperations ExpensespursuanttoSections36.353(b)and69.401(d). 6012 AccessExpensesthataredirectlyassignedpursuanttoSections36.354(a)and 69.401(e). 3.DepreciationandAmortizationExpenses a)DepreciationandAmortizationExpensesof TelecommunicationsPlantinService 6020 DepreciationexpensesthatareassociatedwithGeneralSupportFacilitiesandwhich expensesareallocatedpursuanttoSections36.112,36.361(b),69.307,and69.401(f). 6021 GeneralSupportFacilitiesinvestmentusedtoallocateassociateddepreciation expensespursuanttoSections36.112,36.361(b),69.307,and69.401(f). 6030 DepreciationexpensesthatareassociatedwithSwitchingequipmentandwhich expensesareallocatedpursuanttoSections36.124,36.125,36.361(b),69.306(c)and (d),and69.401(f). 6031 Switchinginvestmentthatisusedtoallocateassociateddepreciationexpenses pursuanttoSections36.124,36.125,36.361(b),69.306(c)and(d),and69.401(f). FCCReport43-04-Rep.Def.RowInstructions December1998 Page135of158 6040 DepreciationexpensesthatareassociatedwithOperatorSystemsEquipmentand whichexpensesareallocatedpursuanttoSections36.124,36.361(b),69.306(b),and 69.401(f). 6041 OperatorSystemsEquipmentinvestmentusedtoallocateassociateddepreciation expensespursuanttoSections36.124,36.361(b),69.306(b),and69.401(f). 6050 DepreciationexpensesthatareassociatedwithTransmissionEquipmentandwhich expensesareallocatedpursuanttoSections36.126,36.361(b),69.306(e),and 69.401(f). 6051 TransmissionEquipmentinvestmentusedtoallocateassociateddepreciationexpenses pursuanttoSections36.126,36.361(b),69.306(e),and69.401(f). 6060 DepreciationexpensesthatareassociatedwithInformationOrigination/Termination EquipmentandwhichexpensesareallocatedpursuanttoSections36.142,36.361(b), 69.303(b),and69.401(f). 6061 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated depreciationexpensespursuanttoSections36.142,36.361(b),69.303,and69.401(f), 6070 DepreciationexpensesthatareassociatedwithCableandWireFacilitiesandwhich expensesareallocatedpursuanttoSections36.154-.157,36.361(b),69.304,69.305, and69.401(f). 6071 CableandWireFacilitiesinvestmentusedtoallocateassociateddepreciationexpenses pursuanttoSections36.154-.157,36.361(b),69.304,69.305,and69.401(f). 6080 DepreciationexpensesofPlantHeldforFutureTelecommunicationsUseandwhich expensesareallocatedpursuanttoSections36.171(a),36.361(b),69.302(b),and 69.401(f). 6081 InvestmentinPropertyHeldforFutureTelecommunicationsUseusedtoallocate associateddepreciationexpensespursuanttoSections36.171(a),36.361(b),69.302(b), and69.401(f). 6090 TotaldepreciationofTelecommunicationsPlantinService,totalofRows6020,6030, 6040,6050,6060,6070,and6080. b)AmortizationExpensesofTangibleAssets
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • b)CustomerPremisesEquipmentExpenses 5050 ExpensesassociatedwithCustomerPremisesEquipmentthataredirectlyassigned pursuanttoSection36.331(c). 5060 TotalInformationOrigination/TerminationExpenses,totalofRows5042and5050. 4.CableandWireFacilitiesExpenses 5070 CableandWireFacilitiesExpensesthatareassociatedwithprivatelinesandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5071 CableandWireFacilitiesExpensesthatareassociatedwithmessageuseandare directlyassignedpursuanttoSections36.1(c)and36.341(b). 5072 CableandWireFacilitiesExpensesthatareallocatedpursuanttoSections36.154-.157 and36.341(b). 5073 CableandWireFacilitiesinvestmentusedtoallocateCableandWireFacilities expensespursuanttoSections36.154-.157and36.341(b). 5074 CableandWireFacilitiesexpensesthatareallocatedpursuanttoSections69.304, 69.305,and69.401(c). 5075 CableandWireFacilitiesinvestmentusedtoallocateCableandWireFacilities ExpensespursuanttoSections69.304,69.305,and69.401(c). 5076 TotalCableandWireFacilitiesExpenses,totalofRows5070,5071,5072,and5074. Exception:forColumnd,includeintotalonlyRows5070,5071,and5072. 5080 TotalPlantSpecificExpenses,totalofRows5000,5010,5026,5060,and5076. FCCReport43-04-Rep.Def.RowInstructions December1998 Page134of158 B.PlantNon-SpecificOperatingExpenses 1.OtherPropertyPlantandEquipmentExpenses 6000 OtherPropertyPlantandEquipmentExpensesthatareallocatedpursuanttoSections 36.352(b)and69.401(d). 6001 TelecommunicationsPlantinServiceusedtoallocateOtherPropertyPlantand EquipmentExpensespursuanttoSection36.352(b). 6002 Combined investment in Central Office Equipment, Information Origination/TerminationEquipment,andCableandWireFacilitiesusedtoallocate OtherPropertyPlantandEquipmentExpensespursuanttoSection69.401(d). 2.NetworkOperationsandAccessExpenses 6010 NetworkOperationsExpensesthatareallocatedpursuanttoSections36.353(a)and (b)and69.401(d). 6011 InvestmentinCentralOfficeEquipment,InformationOrigination/Termination Equipment,andCableandWireFacilitiesusedtoallocateNetworkOperations ExpensespursuanttoSections36.353(b)and69.401(d). 6012 AccessExpensesthataredirectlyassignedpursuanttoSections36.354(a)and 69.401(e). 3.DepreciationandAmortizationExpenses a)DepreciationandAmortizationExpensesof TelecommunicationsPlantinService 6020 DepreciationexpensesthatareassociatedwithGeneralSupportFacilitiesandwhich expensesareallocatedpursuanttoSections36.112,36.361(b),69.307,and69.401(f). 6021 GeneralSupportFacilitiesinvestmentusedtoallocateassociateddepreciation expensespursuanttoSections36.112,36.361(b),69.307,and69.401(f). 6030 DepreciationexpensesthatareassociatedwithSwitchingequipmentandwhich expensesareallocatedpursuanttoSections36.124,36.125,36.361(b),69.306(c)and (d),and69.401(f). 6031 Switchinginvestmentthatisusedtoallocateassociateddepreciationexpenses pursuanttoSections36.124,36.125,36.361(b),69.306(c)and(d),and69.401(f). FCCReport43-04-Rep.Def.RowInstructions December1998 Page135of158 6040 DepreciationexpensesthatareassociatedwithOperatorSystemsEquipmentand whichexpensesareallocatedpursuanttoSections36.124,36.361(b),69.306(b),and 69.401(f). 6041 OperatorSystemsEquipmentinvestmentusedtoallocateassociateddepreciation expensespursuanttoSections36.124,36.361(b),69.306(b),and69.401(f). 6050 DepreciationexpensesthatareassociatedwithTransmissionEquipmentandwhich expensesareallocatedpursuanttoSections36.126,36.361(b),69.306(e),and 69.401(f). 6051 TransmissionEquipmentinvestmentusedtoallocateassociateddepreciationexpenses pursuanttoSections36.126,36.361(b),69.306(e),and69.401(f). 6060 DepreciationexpensesthatareassociatedwithInformationOrigination/Termination EquipmentandwhichexpensesareallocatedpursuanttoSections36.142,36.361(b), 69.303(b),and69.401(f). 6061 InformationOrigination/TerminationEquipmentinvestmentusedtoallocateassociated depreciationexpensespursuanttoSections36.142,36.361(b),69.303,and69.401(f), 6070 DepreciationexpensesthatareassociatedwithCableandWireFacilitiesandwhich expensesareallocatedpursuanttoSections36.154-.157,36.361(b),69.304,69.305, and69.401(f). 6071 CableandWireFacilitiesinvestmentusedtoallocateassociateddepreciationexpenses pursuanttoSections36.154-.157,36.361(b),69.304,69.305,and69.401(f). 6080 DepreciationexpensesofPlantHeldforFutureTelecommunicationsUseandwhich expensesareallocatedpursuanttoSections36.171(a),36.361(b),69.302(b),and 69.401(f). 6081 InvestmentinPropertyHeldforFutureTelecommunicationsUseusedtoallocate associateddepreciationexpensespursuanttoSections36.171(a),36.361(b),69.302(b), and69.401(f). 6090 TotaldepreciationofTelecommunicationsPlantinService,totalofRows6020,6030, 6040,6050,6060,6070,and6080. b)AmortizationExpensesofTangibleAssets
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • pursuant to Section 69.401(d). 2.Network Operations and Access Expenses 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). 6011 Investment in Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities used to allocate Network Operations Expenses pursuant to Sections 36.353(b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 133 of 156 . 3.Depreciation and Amortization Expenses a)Depreciation and Amortization Expenses of Telecommunications Plant in Service 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6021 General Support Facilities investment used to
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • pursuant to Section 69.401(d). 2.Network Operations and Access Expenses 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). 6011 Investment in Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities used to allocate Network Operations Expenses pursuant to Sections 36.353(b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 133 of 156 . 3.Depreciation and Amortization Expenses a)Depreciation and Amortization Expenses of Telecommunications Plant in Service 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6021 General Support Facilities investment used to
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 99 of 121 . 6011 Investment in Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities used to allocate Network Operations Expenses pursuant to Sections 36.353(b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 3.Depreciation and Amortization Expenses a)Depreciation and Amortization Expenses of Telecommunications Plant in Service 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6021 General Support Facilities investment used to allocate associated depreciation expenses pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 99 of 121 . 6011 Investment in Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities used to allocate Network Operations Expenses pursuant to Sections 36.353(b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 3.Depreciation and Amortization Expenses a)Depreciation and Amortization Expenses of Telecommunications Plant in Service 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6021 General Support Facilities investment used to allocate associated depreciation expenses pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • 69.401(c). 5080 Total Plant Specific Expenses, total of Rows 5000, 5010, 5026, 5060, and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2002 Page 26 of 32 . 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2002 Page 26 of 32 . 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • 5060, and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2003 Page 25 of 31 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • 5060, and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2003 Page 25 of 31 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • 5060, and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2004 Page 25 of 31 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • 5060, and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2004 Page 25 of 31 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • 5060, and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2005 Page 25 of 31 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • 5060, and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2005 Page 25 of 31 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • 5060, and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2006 Page 25 of 31 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • 5060, and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2006 Page 25 of 31 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • 5060, and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2007 Page 25 of 31 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • 5060, and 5076. Plant Nonspecific Operating Expense 6000 Other Property Plant and Equipment Expenses that are allocated pursuant to Sections 36.352(b) and 69.401(d). FCC Report 43-04 ­ Report Definition December 2007 Page 25 of 31 6010 Network Operations Expenses that are allocated pursuant to Sections 36.353(a) and (b) and 69.401(d). 6012 Access Expenses that are directly assigned pursuant to Sections 36.354(a) and 69.401(e). 6020 Depreciation expenses that are associated with General Support Facilities and which expenses are allocated pursuant to Sections 36.112, 36.361(b), 69.307, and 69.401(f). 6030 Depreciation expenses that are associated with Switching equipment and which expenses are allocated pursuant to Sections 36.124, 36.125, 36.361(b), 69.306(c) and (d), and 69.401(f). 6040 Depreciation expenses that are associated with Operator Systems Equipment
• http://www.fcc.gov/wcb/armis/documents/dkt_86_182_order_da_90_30.pdf
  • Section 36.352(a)." Row 72 -The instruction is revised to read, "Network Operations Expenses that are associated with Equal Access and are allocated pursuant to Sections 36.421(b) and 69.410(a). See also, Section 36.353." Row 74 -The instruction is revised to read, "Access Expenses that are associated with Equal Access and are allocated pursuant -to Sections 36.421{b) and 69.410{a). See also, Section 36.354{a)." Row 16 -The instruction is revised to read, "Depreciation and amortization expenses that are associated wit~ Equal Access and are allocated pursuant to Sections 36.421(b) and 69.410(a). See also, Section 36.361(a)." Row 78 -The instruction is revised to read, "Marketing Expenses that are associated with Equal Access and are allocated pursuant to Sections 36.421(b) and 69.410(a). See also, Section 36.372(a)."
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • Expenses pursuant to Section 36.421(b). 12 Network Operations Expenses that are associated with Equal Access and are allocated pursuant to Sections 36.421(b) and 69.410(a). See also Section 36.353. 13 Equal Access minutes-or-use used to allocate associated Operations Expenses pursuant to Section 36.421(b). Network 74 Access Expenses that are associated with Equal Access allocated pursuant to Sections 36.421(b) and 69.410(a). Section 36.354(a). and are See also 75 Equal Access minutes-or-use used to allocate Expenses pursuant to Section 36.421(b). associated Access 76 Depreciation and amortization expenses that are associated with Equal Access and are allocated pursuant to Sections 36.421(b) and 69.410(a). See also Section 36.361(a). 77 Equal Access depreciation 36.421(b). minutes-or-use and amortization used. to expenses allocate pursuant associated Section to 78 Marketing