Sec. 36.374  Telephone operator services.

    (a) Expenses in this classification include costs incurred for 
operators in call completion service and number services. This includes 
intercept, quoting rates, directory information, time charges, and all 
other operator functions performed in the central office, private branch 
exchange, teletypewriter exchange, and at public telephone stations.
    (b) Expenses in this classification are apportioned among the 
operations on the basis of the relative number of weighted standard work 
seconds as determined by analysis and study for a representative period.