§  36.112   Apportionment procedure.

   (a) The costs of the general support facilities of Class A Companies
   (which are defined in part 32 of the Commission's Rules) are
   apportioned among the operations on the basis of the separation of the
   costs of the combined Big Three Expenses which include the following
   accounts:

   Plant Specific Expenses

   Central Office Switching Expenses—Accounts 6211 and 6212

   Operators Systems Expenses—Account 6220

   Central Office Transmission Expenses—Accounts 6231 and 6232

   Information Origination/Termination Expenses—Accounts 6311, 6341, 6351,
   and 6362

   Cable and Wire Facilities Expenses—Accounts 6411, 6421, 6422, 6423,
   6424, 6426, 6431, and 6441

   Plant Non-Specific Expenses

   Network Operations Expenses—Accounts 6531, 6532, 6533, 6534, and 6535

   Customer Operations Expenses

   Marketing—Account 6611 and 6613

   Services—Account 6620

   (b) The costs of the general support facilities for Class B Companies
   (which are defined by part 32 of the Commission's Rules) are
   apportioned among the operations on the basis of the separation of the
   costs of Central Office Equipment, Information Origination/Termination
   Equipment, and Cable and Wire Facilities, combined.

   [ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988;  69 FR 12549 , Mar. 17, 2004]

Central Office Equipment