§  36.311   Network Support/General Support Expenses--Accounts 6110 and 6120
(Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123,
and 6124 (Class A Telephone Companies).

   (a) Network Support Expenses are expenses associated with motor
   vehicles, aircraft, special purpose vehicles, garage work equipment,
   and other work equipment. General Support Expenses are expenses
   associated with land and buildings, furniture and artworks, office
   equipment, and general purpose computers.

   (b) The expenses in these account are apportioned among the operations
   on the basis of the separation of account 2110, Land and Support
   Assets.

Central Office Expenses