Sec.  36.301   Section arrangement.

   (a) This subpart is arranged in sections as follows:

General......................................  36.301 and 36.302.
Plant Specific Operations Expenses:
    General..................................  36.310.
    Network Support/General Support            36.311.
     Expenses_Accounts 6110 and 6120 (Class B
     Telephone Companies); Accounts 6112,
     6113, 6114, 6121, 6122, 6123, and 6124
     (Class A Telephone Companies).
    Central Office Expenses_Accounts 6210,     36.321
     6220, 6230 (Class B Telephone
     Companies); Accounts 6211, 6212, 6220,
     6231, and 6232 (Class A Telephone
     Companies).
    Information Origination/Termination        36.331.
     Expenses_Account 6310 (Class B Telephone
     Companies); Accounts 6311, 6341, 6351,
     and 6362 (Class A Telephone Companies).
    Cable and Wire Facilities                  36.341.
     Expenses_Account 6410 (Class B Telephone
     Companies); Accounts 6411, 6421, 6422,
     6423, 6424, 6426, 6431, and 6441 (Class
     A Telephone Companies).
Plant Nonspecific Operations Expenses:
    General..................................  36.351.
    Other Property Plant and Equipment         36.352.
     Expenses_Account 6510 (Class B Telephone
     Companies); Accounts 6511 and 6512
     (Class A Telephone Companies).
    Network Operations Expenses_Account 6530   36.353.
     (Class B Telephone Companies); Accounts
     6531, 6532, 6533, 6534, and 6535 (Class
     A Telephone Companies).
    Access Expenses_Account 6540.............  36.354.
    Depreciation and Amortization              36.361.
     Expenses_Account 6560.
Customer Operations Expenses:
    General..................................  36.371.
    Marketing_Account 6610 (Class B Telephone  36.372.
     Companies); Accounts 6611 and 6613
     (Class A Telephone Companies).
    Services_Account 6620....................  36.373.
    Telephone Operator Services..............  36.374.
    Published Directory Listing..............  36.375.
    All Other................................  36.376.
    Category 1_Local Bus. Office Expense.....  36.377.
    Category 2_Customer Services (Revenue      36.378.
     Accounting).
    Message Processing Expense...............  36.379.
    Other Billing and Collecting Expense.....  36.380.
    Carrier Access Charge Billing and          36.381.
     Collecting Expense.
    Category 3_All other Customer Service      36.382.
     Expense.
Corporate Operations Expenses:
    General..................................  36.391.
    General and Administrative                 36.392.
     Expenses_Account 6720.
    Operating Taxes_Account 7200 (Class B      36.411 and 36.412.
     Telephone Companies); Accounts 7210,
     7220, 7230, 7240, and 7250 (Class A
     Telephone Companies).
    Equal Access Expenses....................  36.421.


   [ 69 FR 12551 , Mar. 17, 2004]