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e-CFR data is current as of September 17, 2020

Title 47Chapter ISubchapter BPart 36Subpart D → Subject Group


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


General

§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]

§36.302   General.

(a) This section sets forth procedures for the apportionment among the operations of operating expenses and operating taxes.

(b) As covered in §36.2 (c) and (d), the treatment of expenses relating to plant furnished to and obtained from others under rental arrangements is consistent with the treatment of such plant.

(c) In accordance with requirements in part 32 §32.5999 (f) expenses recorded in the expense accounts are segregated in the accounting process among the following subsidiary record categories as appropriate to each account:

Salaries and Wages

Benefits

Rents

Other Expenses

Clearances

(1) Subsidiary Record Categories (SRCs) for Salaries and Wages, Benefits and Other Expenses are applicable to all of the expense accounts except for:

(i) SRCs for access expenses are maintained to identify interstate and state access expense and billing and collection expense for carrier's carrier.

(ii) Depreciation and Amortization Expense SRCs identify the character of the items contained in the account.

(2) SRCs for Rents and Clearance are only applicable to the Plant Specific Operating Expense accounts 6110 thru 6410.

[52 FR 17229, May 6, 1987, as amended at 83 FR 63586, Dec. 11, 2018]

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