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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 |
| Plant Nonspecific Operations Expenses |
| § 36.351 - General. |
| General |
| § 36.301 - Section arrangement. |
| § 36.302 - General. |
| Network Operations Expenses |
| § 36.353 - Network operations expenses - Account 6530. |
| § 36.354 - Access expenses - Account 6540. |
| Cable and Wire Facilities Expenses |
| § 36.341 - Cable and wire facilities expenses - Account 6410. |
| Depreciation and Amortization Expenses |
| § 36.361 - Depreciation and amortization expenses - Account 6560. |
| Plant Expenses - Other |
| § 36.352 - Other property plant and equipment expenses - Account 6510. |
| Network Support/General Support Expenses |
| § 36.311 - Network Support/General Support Expenses - Accounts 6110 and 6120. |
| Customer Operations Expenses |
| § 36.371 - General. |
| § 36.372 - Marketing - Account 6610. |
| § 36.373 - Services - Account 6620. |
| § 36.374 - Telephone operator services. |
| § 36.375 - Published directory listing. |
| § 36.376 - All other. |
| § 36.377 - Category 1 - Local business office expense. |
| § 36.378 - Category 2 - Customer services (revenue accounting). |
| § 36.379 - Message processing expense. |
| § 36.380 - Other billing and collecting expense. |
| § 36.381 - Carrier access charge billing and collecting expense. |
| § 36.382 - Category 3 - All other customer services expense. |
| Plant Specific Operations Expenses |
| § 36.310 - General. |
| Operating Taxes |
| § 36.411 - Operating taxes - Account 7200. |
| § 36.412 - Apportionment procedures. |
| Corporate Operations Expense |
| § 36.391 - General. |
| § 36.392 - General and administrative - Account 6720. |
| Central Office Expenses |
| § 36.321 - Central office expenses - Accounts 6210, 6220, and 6230. |
| Equal Access Expenses |
| § 36.421 - Equal access expenses. |
| Information Origination/Termination Expenses |
| § 36.331 - Information origination/termination expenses - Account 6310. |
| Plant Expenses—Other |