Sec.  69.401   Direct expenses.

   (a) Plant Specific Operations Expenses in Accounts 6110 and 6120 shall be
   apportioned among the interexchange category, the billing and collection
   category and appropriate access elements on the following basis:

   (1) Account 6110—Apportion on the basis of other investment apportioned
   pursuant to  Sec. 69.309.

   (2) Account 6120—Apportion on the basis of General and Support Facilities
   investment pursuant to  Sec. 69.307.

   (b) Plant Specific Operations Expenses in Accounts 6210, 6220, and 6230,
   shall be apportioned among the interexchange category and access elements on
   the basis of the apportionment of the investment in Accounts 2210, 2220, and
   2230,   respectively;  provided  that  any  expenses  associated  with
   DS1/voice-grade multiplexers, to the extent that they are not associated
   with an analog tandem switch, assigned to the local transport category by
   this  paragraph  shall be reallocated to the local switching category;
   provided further that any expenses associated with common channel signalling
   included in Account 6210 shall be assigned to the local transport category.

   (c) Plant Specific Operations Expenses in Accounts 6310 and 6410 shall be
   assigned to the appropriate investment category and shall be apportioned
   among the interexchange category and access elements in the same proportions
   as the total associated investment.

   (d) Plant Non Specific Operations Expenses in Accounts 6510 and 6530 shall
   be apportioned among the interchange category, the billing and collection
   category,  and access elements in the same proportions as the combined
   investment in COE, IOT, and C&WF apportioned to each element and category.

   (e) Plant Non Specific Operations Expenses in Account 6540 shall be assigned
   to the interexchange category.

   (f)  Plant  Non  Specific Operations Expenses in Account 6560 shall be
   apportioned among the interexchange category, the billing and collection
   category, and access elements in the same proportion as the associated
   investment.

   (g) Amortization of embedded customer premises wiring investment shall be
   deemed to be associated with  Sec. 69.303(b) IOT investment for purposes of the
   apportionment described in paragraph (c) of this section.

   [ 52 FR 37313 , Oct. 6, 1987, as amended at  62 FR 31939 , June 11, 1997]