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Code of Federal Regulations Title 47. Telecommunication § 47.36.331 Information origination/termination expenses—Account 6310

Current as of January 02, 2025 | Updated by Findlaw Staff

(a) The expenses in this account are classified as follows:

(1) Other Information Origination/Termination Equipment Expenses;  Customer Premises Equipment Expenses.

(2) For some companies, these classifications are available from accounting records;  for others, they are obtained by means of analyses of plant, accounting or other records for a representative period.

(b) Other Information Origination/Termination Equipment Expenses include all expenses not associated with Customer Premises Equipment expenses. These expenses shall be apportioned between state and interstate operations in accordance with the apportionment of the related investment as per § 36.142(a).

(c) Expenses related to Customer Premises Equipment shall be assigned to the state operations.

1  The Commission has determined that the same jurisdictional separations used in the contiguous states are to be used for Alaska, Hawaii, Puerto Rico and the Virgin Islands. Integration of Rates and Services, Docket No. 21263, 87 FCC 2nd 18 (1981);  Integration of Rates and Services, Docket No. 21264, 72 FCC 2nd 699 (1979).
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Cite this article: FindLaw.com - Code of Federal Regulations Title 47. Telecommunication § 47.36.331 Information origination/termination expenses—Account 6310 - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-47-telecommunication/cfr-sect-47-36-331/

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