Sec. 36.361  Depreciation and amortization expenses--Account 6560.

    (a) This account includes the depreciation expenses for 
telecommunications plant in service and for property held for future 
telecommunications use. It also includes the amortization expense for 
tangible and intangible asserts.
    (b) Expenses recorded in this account shall be separated on the 
basis of the separation of the associated primary Plant Accounts or 
related categories.

                      Customer Operations Expenses