§ 36.310   General.

   (a) Plant specific operations expenses include the following accounts:
   Network Support Expenses Account 6110 (Class B Telephone Companies);
   Accounts 6112, 6113, and 6114 (Class A Telephone Companies)
   General  Support  Expenses Account 6120 (Class B Telephone Companies);
   Accounts 6121, 6122, 6123, and 6124 (Class A Telephone Companies).
   Central  Office  Switching  Expenses  Account  6210 (Class B Telephone
   Companies); Accounts 6211 and 6212 (Class A Telephone Companies)
   Operator System Expenses Account 6220
   Central  Office  Transmission Expenses Account 6230 (Class B Telephone
   Companies); Accounts 6231 and 6232 (Class A Telephone Companies).
   Information Origination/Termination Expenses Account 6310 (Class B Telephone
   Companies);  Accounts  6311,  6341,  6351, and 6362 (Class A Telephone
   Companies).
   Cable  and  Wire  Facilities  Expenses Account 6410 (Class B Telephone
   Companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441
   (Class A Telephone Companies).

   (b) These accounts are used to record costs related to specific kinds of
   telecommunications plant and predominantly mirror the telecommunications
   plant in service detail accounts. Accordingly, these expense accounts will
   generally be apportioned in the same manner as the related plant accounts.

   (c) Except where property obtained from or furnished to other companies is
   treated as owned property by the company making the separation, and the
   related operating rents are excluded from the separation studies as set
   forth in § 36.2 (c) and (d), amounts are apportioned among the operations on
   bases generally consistent with the treatment prescribed for similar plant
   costs and consistent with the relative magnitude of the items involved.

   [ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988;  69 FR 12551 , Mar. 17, 2004]

   return arrow Back to Top

Network Support/General Support Expenses

   return arrow Back to Top