Sec. 36.310  General.

    (a) Plant specific operations expenses include the following 
accounts:

                                                                        
                                                                        
                                                                        
Network Support Expenses................  Account 6110                  
General Support Expenses................  Account 6120                  
Central Office Switching Expenses.......  Account 6210                  
Operators System Expenses...............  Account 6220                  
Central Office Transmission Expenses....  Account 6230                  
Information Origination/Termination       Account 6310                  
 Expenses.                                                              
Cable and Wire Facilities Expenses......  Account 6410                  
                                                                        

    (b) These accounts are used to record costs related to specific 
kinds of telecommunications plant and predominantly mirror the 
telecommunications plant in service detail accounts. Accordingly, these 
expense accounts will generally be apportioned in the same manner as the 
related plant accounts.
    (c) Except where property obtained from or furnished to other 
companies is treated as owned property by the company making the 
separation, and the related operating rents are excluded from the 
separation studies as set forth in Sec. 36.2 (c) and (d), amounts are 
apportioned among the operations on bases generally consistent with the 
treatment prescribed for similar plant costs and consistent with the 
relative magnitude of the items involved.
[ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988]

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                Network Support/General Support Expenses