Sec. 36.392  Executive and planning--Account 6710, and general and 
          administrative--Account 6720.

    (a) These expenses are divided into two categories:
    (1) Extended Area Services (EAS).
    (2) All other.
    (b) Extended Area Services (EAS) settlements are directly assigned 
to the exchange operation.
    (c) The expenses in these accounts are apportioned among the 
operations on the basis of the separation of the cost of the combined 
Big Three Expenses which include the following accounts:

                         Plant Specific Expenses

6210  Central Office Switching Expenses
6220  Operators Systems Expenses
6230  Central Office Transmission Expenses
6310  Information Origination/Termination Expenses
6410  Cable and Wire Facilities Expense

                       Plant Non-Specific Expenses

6530  Network Operations Expenses

                      Customer Operations Expenses

6610  Marketing
6620  Services

                             Operating Taxes