§  36.310   General.

   (a) Plant specific operations expenses include the following accounts:

   Table 1 to Paragraph (a)

   Network Support Expenses                     Account 6110.
   General Support Expenses                     Account 6120.
   Central Office Switching Expenses            Account 6210.
   Operator System Expenses                     Account 6220.
   Central Office Transmission Expenses         Account 6230.
   Information Origination/Termination Expenses Account 6310.
   Cable and Wire Facilities Expenses           Account 6410.

   (b) These accounts are used to record costs related to specific kinds
   of telecommunications plant and predominantly mirror the
   telecommunications plant in service detail accounts. Accordingly, these
   expense accounts will generally be apportioned in the same manner as
   the related plant accounts.

   (c) Except where property obtained from or furnished to other companies
   is treated as owned property by the company making the separation, and
   the related operating rents are excluded from the separation studies as
   set forth in § 36.2 (c) and (d), amounts are apportioned among the
   operations on bases generally consistent with the treatment prescribed
   for similar plant costs and consistent with the relative magnitude of
   the items involved.

   [ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988;  69 FR 12551 , Mar. 17, 2004;  83 FR 63586 , Dec. 11, 2018]

   

Network Support/General Support Expenses