Sec. 36.379  Message processing expense.

    (a) This classification includes the salary and machine expense of 
data processing equipment, including supervision, general accounting 
administrative and miscellaneous expense associated with the processing 
of individual toll tickets and local message tickets.
    (b) The expense assigned to this classification is divided into the 
subcategories Toll Ticket Processing Expense and Local Message 
Processing Expense on the basis of the relative number of

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messages. Toll Ticket Processing Expense is allocated between the State 
and interstate jurisdiction on the basis of the relative number of toll 
messages. Local Message Processing Expense is assigned to the exchange 
operation.