§  36.310   General.

   (a) Plant specific operations expenses include the following accounts:
   Network Support Expenses Account 6110 (Class B Telephone Companies);
   Accounts 6112, 6113, and 6114 (Class A Telephone Companies)
   General Support Expenses Account 6120 (Class B Telephone Companies);
   Accounts 6121, 6122, 6123, and 6124 (Class A Telephone Companies).
   Central Office Switching Expenses Account 6210 (Class B Telephone
   Companies); Accounts 6211 and 6212 (Class A Telephone Companies)
   Operator System Expenses Account 6220
   Central Office Transmission Expenses Account 6230 (Class B Telephone
   Companies); Accounts 6231 and 6232 (Class A Telephone Companies).
   Information Origination/Termination Expenses Account 6310 (Class B
   Telephone Companies); Accounts 6311, 6341, 6351, and 6362 (Class A
   Telephone Companies).
   Cable and Wire Facilities Expenses Account 6410 (Class B Telephone
   Companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441
   (Class A Telephone Companies).

   (b) These accounts are used to record costs related to specific kinds
   of telecommunications plant and predominantly mirror the
   telecommunications plant in service detail accounts. Accordingly, these
   expense accounts will generally be apportioned in the same manner as
   the related plant accounts.

   (c) Except where property obtained from or furnished to other companies
   is treated as owned property by the company making the separation, and
   the related operating rents are excluded from the separation studies as
   set forth in § 36.2 (c) and (d), amounts are apportioned among the
   operations on bases generally consistent with the treatment prescribed
   for similar plant costs and consistent with the relative magnitude of
   the items involved.

   [ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988;  69 FR 12551 , Mar. 17, 2004]

Network Support/General Support Expenses