Sec. 36.112  Apportionment procedure.

    (a) The costs of the general support facilities of Class A Companies 
(which are defined in part 32 of the Commission's Rules) are apportioned 
among the operations on the basis of the separation of the costs of the 
combined Big Three Expenses which include the following accounts:

                         Plant Specific Expenses

6210  Central Office Switching Expenses
6220  Operators Systems Expenses
6230  Central Office Transmission Expenses
6310  Information Origination/Termination Expenses
6410  Cable and Wire Facilities Expenses

                       Plant Non-Specific Expenses

6530  Network Operations Expenses

                      Customer Operations Expenses

6610  Marketing
6620  Services
    (b) The costs of the general support facilities for Class B 
Companies (which are defined by part 32 of the Commission's Rules) are 
apportioned among the operations on the basis of the separation of the 
costs of Central Office Equipment, Information Origination/Termination 
Equipment, and Cable and Wire Facilities, combined.
[ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988]

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                        Central Office Equipment