Sec. 32.6110  Network support expenses.

    (a) This account number shall be used by Class A telephone companies 
to summarize for reporting purposes the contents of Accounts 6112 
through 6116. Class B telephone companies shall use this account for 
expenses of the type and character required of Class A companies in 
Accounts 6112 through 6116.
    (b) Credits shall be made to this account by Class B companies for 
amounts transferred to Construction and/or other Plant Specific 
Operations Expense accounts. These amounts shall be computed on the 
basis of direct labor hours. (See also Sec. 32.5999(f)(5) of this 
subpart.)