§  36.331   Information origination/termination expenses—Account 6310 (Class B
telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone
companies).

   (a) The expenses in this account are classified as follows:

   (1) Other Information Origination/Termination Equipment Expenses;
   Customer Premises Equipment Expenses

   (2) For some companies, these classifications are available from
   accounting records; for others, they are obtained by means of analyses
   of plant, accounting or other records for a representative period.

   (b) Other Information Origination/Termination Equipment Expenses
   include all expenses not associated with Customer Premises Equipment
   expenses. These expenses shall be apportioned between state and
   interstate operations in accordance with the apportionment of the
   related investment as per §  36.142(a).

   (c) Expenses related to Customer Premises Equipment shall be assigned
   to the state operations.

   [ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988]

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Cable and Wire Facilities Expenses

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