Goto Section: 36.111 | 36.121 | Table of Contents
FCC 36.112
Revised as of October 1, 2011
Goto Year:2010 |
2012
§ 36.112 Apportionment procedure.
(a) The costs of the general support facilities of Class A Companies
(which are defined in part 32 of the Commission's Rules) are
apportioned among the operations on the basis of the separation of the
costs of the combined Big Three Expenses which include the following
accounts:
Plant Specific Expenses
Central Office Switching Expenses--Accounts 6211 and 6212
Operators Systems Expenses--Account 6220
Central Office Transmission Expenses--Accounts 6231 and 6232
Information Origination/Termination Expenses--Accounts 6311, 6341,
6351, and 6362
Cable and Wire Facilities Expenses--Accounts 6411, 6421, 6422, 6423,
6424, 6426, 6431, and 6441
Plant Non-Specific Expenses
Network Operations Expenses--Accounts 6531, 6532, 6533, 6534, and 6535
Customer Operations Expenses
Marketing--Account 6611 and 6613
Services--Account 6620
(b) The costs of the general support facilities for Class B Companies
(which are defined by part 32 of the Commission's Rules) are
apportioned among the operations on the basis of the separation of the
costs of Central Office Equipment, Information Origination/Termination
Equipment, and Cable and Wire Facilities, combined.
[ 52 FR 17229 , May 6, 1987, as amended at 53 FR 33012 , Aug. 29, 1988; 69 FR 12549 , Mar. 17, 2004]
Central Office Equipment
Goto Section: 36.111 | 36.121
Goto Year: 2010 |
2012
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