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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 47 - Telecommunication |
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Chapter I - Federal Communications Commission |
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SubChapter B - Common Carrier Services |
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Part 36 - Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies 1 |
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Subpart D - Operating Expenses and Taxes |
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Central Office Expenses |
§ 36.321 - Central office expenses - Accounts 6210, 6220, and 6230.
Latest version.
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§ 36.321 Central office expenses - Accounts 6210, 6220, and 6230 (Class B telephone companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A telephone companies).
(a) The expenses related to central office equipment are summarized in the following accounts:
Table 1 to Paragraph (a)
Central Office Switching Expense Account 6210 (Class B telephone companies); Accounts 6211 and 6212 (Class A telephone companies). Operator Systems Expense Account 6220. Central Office Transmission Expense Account 6230 (Class B telephone companies); Accounts 6231 and 6232 (Class A telephone companies). (b) The expense expenses in these accounts are apportioned among the operations on the basis of the separation of the investments in central office equipment . - Accounts 2210, 2220 and 2230, combined.
[52 FR 17229, May 6, 1987, as amended at 69 FR 12552, Mar. 17, 2004; 83 FR 63586, Dec. 11, 2018]