Sec. 36.311  Network support expenses--Account 6110 and general support 
          expenses--Account 6120.

    (a) Network Support Expenses are expenses associated with motor 
vehicles, aircraft, special purpose vehicles, garage work equipment, and 
other work equipment. General Support Expenses are expenses associated 
with land and buildings, furniture and artworks, office equipment, and 
general purpose computers.
    (b) The expenses in these account are apportioned among the 
operations on the basis of the separation of account 2110, Land and 
Support Assets.

                         Central Office Expenses