§  36.302   General.

   (a) This section sets forth procedures for the apportionment among the
   operations of operating expenses and operating taxes.

   (b) As covered in § 36.2 (c) and (d), the treatment of expenses relating
   to plant furnished to and obtained from others under rental
   arrangements is consistent with the treatment of such plant.

   (c) In accordance with requirements in part 32 § 32.5999 (f) expenses
   recorded in the expense accounts are segregated in the accounting
   process among the following subsidiary record categories as appropriate
   to each account:

   Salaries and Wages

   Benefits

   Rents

   Other Expenses

   Clearances

   (1) Subsidiary Record Categories (SRC) for Salaries and Wages, Benefits
   and Other Expenses are applicable to all of the expense accounts except
   for:

   Access Expense contained in Account 6540

   Depreciation and Amortization Expenses—Account 6560

   (i) SRC for access expenses are maintained to identify interstate and
   state access expense and billing and collection expense for carrier's
   carrier.

   (ii) Depreciation and Amortization Expense SRCs identify the character
   of the items contained in the account.

   (2) SRCs for Rents and Clearance are only applicable to the Plant
   Specific Operating Expense accounts 6110 thru 6410.

Plant Specific Operations Expenses