Sec. 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 Sec. 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 Sec. 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.

                   Plant Specific Operations Expenses