§  36.373   Services--Account 6620.

   (a) For apportionment purposes, the expenses in this account are first
   segregated on the basis of an analysis of job functions into the
   following classifications: Telephone operator services: publishing
   directory listing; and all other.

   (1) Expenses may be apportioned among the operations for groups of
   exchanges. A group of exchanges may include all exchanges in the study
   area.