Sec. 36.375  Published directory listing.

    (a) This classification includes expenses for preparing or 
purchasing, compiling and disseminating directory listings.
    (b) Published directory expense is assigned as follows:
    (1) Classified directory expense and all expense of soliciting 
advertising is assigned to the exchange operation.
    (2) TWX directory expense is assigned to State toll and interstate 
toll operations, respectively, on the basis of the relative number of 
TWX minutes-of-use.
    (3) The expense of alphabetical and street address directories and 
traffic information records is apportioned among the operations on the 
basis of the relative number of study area subscriber line minutes-of-
use applicable to each operation.

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    (4) The expense associated with directories and traffic information 
records prepared for one locality and used in another locality is known 
as ``foreign directories expense.'' Such expense is assigned to the 
appropriate operation on the basis of the location of the point where 
used with respect to the locality for which the directories and records 
were prepared.