Title 47

PART 36 SUBPART D

Subpart D - Operating Expenses and Taxes

• 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.
• 52 FR 17229, May 6, 1987, unless otherwise noted.

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

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