§ 36.331   Information origination/termination expenses—Account 6310 (Class B
telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone
companies).

   (a) The expenses in this account are classified as follows:

   (1) Other Information Origination/Termination Equipment Expenses; Customer
   Premises Equipment Expenses

   (2) For some companies, these classifications are available from accounting
   records;  for others, they are obtained by means of analyses of plant,
   accounting or other records for a representative period.

   (b) Other Information Origination/Termination Equipment Expenses include all
   expenses not associated with Customer Premises Equipment expenses. These
   expenses shall be apportioned between state and interstate operations in
   accordance  with  the  apportionment  of the related investment as per
   § 36.142(a).

   (c) Expenses related to Customer Premises Equipment shall be assigned to the
   state operations.

   [ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988]

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Cable and Wire Facilities Expenses

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