Sec. 36.301  Section arrangement.

    (a) This subpart is arranged in sections as follows:

                                                                        
                                                                        
                                                                        
General....................................  36.301 and 36.302.         
Plant Specific Operations Expenses:                                     
  General..................................  36.310.                    
  Network Support/General Support Expenses-- 36.311.                    
   Accounts 6110 and 6120.                                              
  Central Office Expenses--Account 6210,     36.321.                    
   6220, 6230.                                                          
  Information Origination/Termination        36.331.                    
   Expenses--Account 6310.                                              
  Cable and Wire Facilities Expenses--       36.341.                    
   Account 6410.                                                        
Plant Nonspecific Operations Expenses:                                  
  General..................................  36.351.                    

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  Other Property Plant and Equipment         36.352.                    
   Expenses--Account 6510.                                              
  Network Operations Expenses--Account 6530  36.353.                    
  Access Expenses--Account 6540............  36.354.                    
  Depreciation and Amortization Expenses--   36.361.                    
   Account 6560.                                                        
Customer Operations Expenses:                                           
  General..................................  36.371.                    
  Marketing--Account 6610..................  36.372.                    
  Services--Account 6620...................  36.373.                    
  Telephone Operator Services..............  36.374.                    
  Published Director Listing...............  36.375.                    
  All Other................................  36.376.                    
  Category 1--Local Bus. Office Expense....  36.377.                    
  Category 2--Customer Services (Revenue     36.378.                    
   Accounting).                                                         
  Message Processing Expense...............  36.379.                    
  Other Billing and Collecting Expense.....  36.380.                    
  Carrier Access Charge Billing and          36.381.                    
   Collecting Expense.                                                  
  Category 3--All other Customer Service     36.382.                    
   Expense.                                                             
Corporate Operations Expenses:                                          
  General..................................  36.391.                    
  Executive and Planning Expenses--Account   36.392.                    
   6710 and General and Administrative                                  
   Expenses--Account 6720.                                              
Operating Taxes--Account 7200..............  36.411 and 36.412.         
Equal Access Expenses......................  36.421.                    
                                                                        

[ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988]