Home
gpo.gov
govinfo.gov

e-CFR Navigation Aids

Browse

Simple Search

Advanced Search

 — Boolean

 — Proximity

 

Search History

Search Tips

Corrections

Latest Updates

User Info

FAQs

Agency List

Incorporation By Reference

eCFR logo

Related Resources

Electronic Code of Federal Regulations

We invite you to try out our new beta eCFR site at https://ecfr.federalregister.gov. We have made big changes to make the eCFR easier to use. Be sure to leave feedback using the Help button on the bottom right of each page!

e-CFR data is current as of September 18, 2020

Title 47Chapter ISubchapter BPart 36Subpart D → §36.301


Title 47: Telecommunication
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
Subpart D—Operating Expenses and Taxes


§36.301   Section arrangement.

This subpart is arranged in sections as follows:

General36.301 and
36.302.
Plant Specific Operations Expenses:
General36.310.
Network Support/General Support Expenses—Accounts 6110 and 612036.311.
Central Office Expenses—Accounts 6210, 6220, 623036.321.
Information Origination/Termination Expenses—Account 631036.331.
Cable and Wire Facilities Expenses—Account 641036.341.
Plant Nonspecific Operations Expenses:
General36.351.
Other Property Plant and Equipment Expenses—Account 651036.352.
Network Operations Expenses—Account 653036.353.
Access Expenses—Account 654036.354.
Depreciation and Amortization Expenses—Account 656036.361.
Customer Operations Expenses:
General36.371.
Marketing—Account 661036.372.
Services—Account 662036.373.
Telephone Operator Services36.374.
Published Directory Listing36.375.
All Other36.376.
Category 1—Local Bus. Office Expense36.377.
Category 2—Customer Services (Revenue Accounting)36.378.
Message Processing Expense36.379.
Other Billing and Collecting Expense36.380.
Carrier Access Charge Billing and Collecting Expense36.381.
Category 3—All other Customer Service Expense36.382.
Corporate Operations Expenses:
General36.391.
General and Administrative Expenses—Account 672036.392.
Operating Taxes—Account 720036.411 and 36.412.
Equal Access Expenses36.421.

[69 FR 12551, Mar. 17, 2004, as amended at 83 FR 63585, Dec. 11, 2018]

Need assistance?