§  36.361   Depreciation and amortization expenses--Account 6560.

   (a) This account includes the depreciation expenses for
   telecommunications plant in service and for property held for future
   telecommunications use. It also includes the amortization expense for
   tangible and intangible asserts.

   (b) Expenses recorded in this account shall be separated on the basis
   of the separation of the associated primary Plant Accounts or related
   categories.

Customer Operations Expenses