Title 47
SECTION 36.321
36.321 Central office expenses - Accounts 6210, 6220, and 6230.
§ 36.321 Central office expenses - Accounts 6210, 6220, and 6230.(a) The expenses related to central office equipment are summarized in the following accounts:
Table 1 to Paragraph (a)
Central Office Switching Expense | Account 6210. |
Operator Systems Expense | Account 6220. |
Central Office Transmission Expense | Account 6230. |
(b) The expenses in these accounts are apportioned among the operations on the basis of the separation of the investments in central office equipment - Accounts 2210, 2220 and 2230, combined.
[52 FR 17229, May 6, 1987, as amended at 69 FR 12552, Mar. 17, 2004; 83 FR 63586, Dec. 11, 2018]