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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


Corporate Operations Expense

§36.391   General.

Corporate Operations Expenses are included in the following account:

General and AdministrativeAccount 6720.

[69 FR 12552, Mar. 17, 2004]

§36.392   General and administrative—Account 6720.

(a) These expenses are divided into two categories:

(1) Extended Area Services (EAS).

(2) All other.

(b) Extended Area Services (EAS) settlements are directly assigned to the exchange operation.

(c) The expenses in this account are apportioned among the operations on the basis of the separation of the cost of the combined Big Three Expenses which include the following accounts:

Table 1 to Paragraph (c)

      
Plant Specific Expenses
Central Office Switching ExpensesAccount 6210.
Operators Systems ExpensesAccount 6220.
Central Office Transmission ExpensesAccount 6230.
Information Origination/Termination ExpensesAccount 6310.
Cable and Wire Facilities ExpenseAccount 6410.
Plant Non-Specific Expenses
Network Operations ExpensesAccount 6530.
Customer Operations Expenses
MarketingAccount 6610.
ServicesAccount 6620.

[52 FR 17229, May 6, 1987, as amended at 69 FR 12552, Mar. 17, 2004; 83 FR 63587, Dec. 11, 2018]

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