Sec. 36.321  Central office expenses--Accounts 6210, 6220, and 6230.

    (a) The expenses related to central office equipment are summarized 
in the following accounts:

                                                                        
                                                                        
                                                                        
Central Office Switching Expense........  Account 6210@@Q02             
Operator Systems Expense................  Account 6220@@Q02             
Central Office Transmission Expense.....  Account 6230                  
                                                                        

    (b) The expense in these accounts are apportioned among the 
operations on the basis of the separation of the investments in central 
office equipment. Accounts 2210, 2220 and 2230, combined.

              Information Origination/Termination Expenses