§ 36.112 - Apportionment procedure.

§ 36.112 Apportionment procedure.

Cross Reference

Link to an amendment published at 83 FR 63584, Dec. 11, 2018.

(a) The costs of the general support facilities of Class A Companies (which are defined in part 32 of the Commission's Rules) are local exchange carriers that had annual revenues from regulated telecommunications operations equal to or greater than $157 million for calendar year 2016 are apportioned among the operations on the basis of either the method in paragraph (a)(1) of this section or the method in paragraph (a)(2) of this section, at the election of the local exchange carrier:

(1) The separation of the costs of the combined Big Three Expenses which include the following accounts:

Table 1 to Paragraph (a)(1)

Plant Specific Expenses
Central Office Switching Expenses

- Accounts 6211 and 6212

Account 6210.

Operators Systems Expenses

-

Account 6220.

Central Office Transmission Expenses

- Accounts 6231 and 6232

Account 6230.

Information Origination/Termination Expenses

- Accounts 6311, 6341, 6351, and 6362

Account 6310.

Cable and Wire Facilities Expenses

- Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441

Account 6410.

Plant Non-Specific Expenses

Network Operations Expenses

- Accounts 6531, 6532, 6533, 6534, and 6535

Account 6530.

Customer Operations Expenses

Marketing

-

Account

6611 and 6613

6610.

Services

-

Account 6620.

(2) The separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined.

(b) The costs of the general support facilities for Class B Companies (which are defined by part 32 of the Commission's Rules) are of local exchange carriers that had annual revenues from regulated telecommunications operations less than $157 million for calendar year 2016 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 83 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988; 69 FR 12549, Mar. 17, 200463584, Dec. 11, 2018]