Code of Federal Regulations Title 47. Telecommunication § 47.36.301 Section arrangement

General

36.301 and 36.302.

Plant Specific Operations Expenses:

General

36.310.

Network Support/General Support Expenses—Accounts 6110 and 6120

36.311.

Central Office Expenses—Accounts 6210, 6220, 6230

36.321

Information Origination/Termination Expenses—Account 6310

36.331.

Cable and Wire Facilities Expenses—Account 6410

36.341.

Plant Nonspecific Operations Expenses:

General

36.351.

Other Property Plant and Equipment Expenses—Account 6510

36.352.

Network Operations Expenses—Account 6530

36.353.

Access Expenses—Account 6540

36.354.

Depreciation and Amortization Expenses—Account 6560

36.361.

Customer Operations Expenses:

General

36.371.

Marketing—Account 6610

36.372.

Services—Account 6620

36.373.

Telephone Operator Services

36.374.

Published Directory Listing

36.375.

All Other

36.376.

Category 1—Local Bus. Office Expense

36.377.

Category 2—Customer Services (Revenue Accounting)

36.378.

Message Processing Expense

36.379.

Other Billing and Collecting Expense

36.380.

Carrier Access Charge Billing and Collecting Expense

36.381.

Category 3—All other Customer Service Expense

36.382.

Corporate Operations Expenses:

General

36.391.

General and Administrative Expenses—Account 6720

36.392.

Operating Taxes—Account 7200

36.411 and 36.412.

Equal Access Expenses

36.421.