Title 47

PART 36 SUBPART D

Subpart D - Operating Expenses and Taxes

47:2.0.1.1.8.4.107SUBJGRP 107
General
47:2.0.1.1.8.4.107.1SECTION 36.301
   36.301 Section arrangement.
47:2.0.1.1.8.4.107.2SECTION 36.302
   36.302 General.
47:2.0.1.1.8.4.108SUBJGRP 108
Plant Specific Operations Expenses
47:2.0.1.1.8.4.108.3SECTION 36.310
   36.310 General.
47:2.0.1.1.8.4.109SUBJGRP 109
Network Support/General Support Expenses
47:2.0.1.1.8.4.109.4SECTION 36.311
   36.311 Network Support/General Support Expenses - Accounts 6110 and 6120.
47:2.0.1.1.8.4.110SUBJGRP 110
Central Office Expenses
47:2.0.1.1.8.4.110.5SECTION 36.321
   36.321 Central office expenses - Accounts 6210, 6220, and 6230.
47:2.0.1.1.8.4.111SUBJGRP 111
Information Origination/Termination Expenses
47:2.0.1.1.8.4.111.6SECTION 36.331
   36.331 Information origination/termination expenses - Account 6310.
47:2.0.1.1.8.4.112SUBJGRP 112
Cable and Wire Facilities Expenses
47:2.0.1.1.8.4.112.7SECTION 36.341
   36.341 Cable and wire facilities expenses - Account 6410.
47:2.0.1.1.8.4.113SUBJGRP 113
Plant Nonspecific Operations Expenses
47:2.0.1.1.8.4.113.8SECTION 36.351
   36.351 General.
47:2.0.1.1.8.4.114SUBJGRP 114
Plant Expenses - Other
47:2.0.1.1.8.4.114.9SECTION 36.352
   36.352 Other property plant and equipment expenses - Account 6510.
47:2.0.1.1.8.4.115SUBJGRP 115
Network Operations Expenses
47:2.0.1.1.8.4.115.10SECTION 36.353
   36.353 Network operations expenses - Account 6530.
47:2.0.1.1.8.4.115.11SECTION 36.354
   36.354 Access expenses - Account 6540.
47:2.0.1.1.8.4.116SUBJGRP 116
Depreciation and Amortization Expenses
47:2.0.1.1.8.4.116.12SECTION 36.361
   36.361 Depreciation and amortization expenses - Account 6560.
47:2.0.1.1.8.4.117SUBJGRP 117
Customer Operations Expenses
47:2.0.1.1.8.4.117.13SECTION 36.371
   36.371 General.
47:2.0.1.1.8.4.117.14SECTION 36.372
   36.372 Marketing - Account 6610.
47:2.0.1.1.8.4.117.15SECTION 36.373
   36.373 Services - Account 6620.
47:2.0.1.1.8.4.117.16SECTION 36.374
   36.374 Telephone operator services.
47:2.0.1.1.8.4.117.17SECTION 36.375
   36.375 Published directory listing.
47:2.0.1.1.8.4.117.18SECTION 36.376
   36.376 All other.
47:2.0.1.1.8.4.117.19SECTION 36.377
   36.377 Category 1 - Local business office expense.
47:2.0.1.1.8.4.117.20SECTION 36.378
   36.378 Category 2 - Customer services (revenue accounting).
47:2.0.1.1.8.4.117.21SECTION 36.379
   36.379 Message processing expense.
47:2.0.1.1.8.4.117.22SECTION 36.380
   36.380 Other billing and collecting expense.
47:2.0.1.1.8.4.117.23SECTION 36.381
   36.381 Carrier access charge billing and collecting expense.
47:2.0.1.1.8.4.117.24SECTION 36.382
   36.382 Category 3 - All other customer services expense.
47:2.0.1.1.8.4.118SUBJGRP 118
Corporate Operations Expense
47:2.0.1.1.8.4.118.25SECTION 36.391
   36.391 General.
47:2.0.1.1.8.4.118.26SECTION 36.392
   36.392 General and administrative - Account 6720.
47:2.0.1.1.8.4.119SUBJGRP 119
Operating Taxes
47:2.0.1.1.8.4.119.27SECTION 36.411
   36.411 Operating taxes - Account 7200.
47:2.0.1.1.8.4.119.28SECTION 36.412
   36.412 Apportionment procedures.
47:2.0.1.1.8.4.120SUBJGRP 120
Equal Access Expenses
47:2.0.1.1.8.4.120.29SECTION 36.421
   36.421 Equal access expenses.