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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


Plant Specific Operations Expenses

§36.310   General.

(a) Plant specific operations expenses include the following accounts:

Table 1 to Paragraph (a)

      
Network Support ExpensesAccount 6110.
General Support ExpensesAccount 6120.
Central Office Switching ExpensesAccount 6210.
Operator System ExpensesAccount 6220.
Central Office Transmission ExpensesAccount 6230.
Information Origination/Termination ExpensesAccount 6310.
Cable and Wire Facilities ExpensesAccount 6410.

(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; 83 FR 63586, Dec. 11, 2018]

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