Sec. 36.331  Information origination/termination expenses--Account 6310.

    (a) The expenses in this account are classified as follows:
    (1) Other Information Origination/Termination Equipment Expenses; 
Customer Premises Equipment Expenses
    (2) For some companies, these classifications are available from 
accounting records; for others, they are obtained by means of analyses 
of plant, accounting or other records for a representative period.
    (b) Other Information Origination/Termination Equipment Expenses 
include all expenses not associated with Customer Premises Equipment 
expenses. These expenses shall be apportioned between state and 
interstate operations in accordance with the apportionment of the 
related investment as per Sec. 36.142(a).
    (c) Expenses related to Customer Premises Equipment shall be 
assigned to the state operations.
[ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988]

                   Cable and Wire Facilities Expenses