Sec. 36.352  Other property plant and equipment expenses--Account 6510.

    (a) This account is used to record the expenses associated with (1) 
property held for future telecommunications use and (2) the provisioning 
of material and supplies.
    (b) The expenses in this account are apportioned among the 
operations based on the separation of Account 2001--Telecommunications 
Plant in Service.

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                       Network Operations Expenses