§ 69.401 - Direct expenses.

§ 69.402 - Operating taxes (Account 7200).

§ 69.403 - Marketing expense (Account 6610).

§ 69.404 - Telephone operator services expenses in Account 6620.

§ 69.405 - Published directory expenses in Account 6620.

§ 69.406 - Local business office expenses in Account 6620.

§ 69.407 - Revenue accounting expenses in Account 6620.

§ 69.408 - All other customer services expenses in Account 6620.

§ 69.409 - Corporate operations expenses (included in Account 6720).

§ 69.411 - Other expenses.

§ 69.412 - Non participating company payments/receipts.

§ 69.413 - High cost loop support universal service fund expenses.

§ 69.414 - Lifeline assistance expenses.

§ 69.415 - Reallocation of certain transport expenses.

§ 69.416 - Consumer Broadband-Only Loop expenses.