§  69.401   Direct expenses.

   (a) Plant Specific Operations Expenses in Accounts 6110 and 6120 shall
   be apportioned among the interexchange category, the billing and
   collection category and appropriate access elements on the following
   basis:

   (1) Account 6110--Apportion on the basis of other investment
   apportioned pursuant to § 69.309.

   (2) Account 6120--Apportion on the basis of General and Support
   Facilities investment pursuant to § 69.307.

   (b) Plant Specific Operations Expenses in Accounts 6210, 6220, and
   6230, shall be apportioned among the interexchange category and access
   elements on the basis of the apportionment of the investment in
   Accounts 2210, 2220, and 2230, respectively; provided that any expenses
   associated with DS1/voice-grade multiplexers, to the extent that they
   are not associated with an analog tandem switch, assigned to the local
   transport category by this paragraph shall be reallocated to the local
   switching category; provided further that any expenses associated with
   common channel signalling included in Account 6210 shall be assigned to
   the local transport category.

   (c) Plant Specific Operations Expenses in Accounts 6310 and 6410 shall
   be assigned to the appropriate investment category and shall be
   apportioned among the interexchange category and access elements in the
   same proportions as the total associated investment.

   (d) Plant Non Specific Operations Expenses in Accounts 6510 and 6530
   shall be apportioned among the interchange category, the billing and
   collection category, and access elements in the same proportions as the
   combined investment in COE, IOT, and C&WF apportioned to each element
   and category.

   (e) Plant Non Specific Operations Expenses in Account 6540 shall be
   assigned to the interexchange category.

   (f) Plant Non Specific Operations Expenses in Account 6560 shall be
   apportioned among the interexchange category, the billing and
   collection category, and access elements in the same proportion as the
   associated investment.

   (g) Amortization of embedded customer premises wiring investment shall
   be deemed to be associated with § 69.303(b) IOT investment for purposes
   of the apportionment described in paragraph (c) of this section.

   [ 52 FR 37313 , Oct. 6, 1987, as amended at  62 FR 31939 , June 11, 1997]