47 C.F.R. § 36.301

Current through November 30, 2024

Section 36.301 - Section arrangement

This subpart is arranged in sections as follows:

General	36.301 and 36.302.
Plant Specific Operations Expenses:
General	36.310.
Network Support/General Support Expenses-Accounts 6110 and 6120	36.311.
Central Office Expenses-Accounts 6210, 6220, 6230	36.321.
Information Origination/Termination Expenses-Account 6310	36.331.
Cable and Wire Facilities Expenses-Account 6410	36.341.
Plant Nonspecific Operations Expenses:
General	36.351.
Other Property Plant and Equipment Expenses-Account 6510	36.352.
Network Operations Expenses-Account 6530	36.353.
Access Expenses-Account 6540	36.354.
Depreciation and Amortization Expenses-Account 6560	36.361.
Customer Operations Expenses:
General	36.371.
Marketing-Account 6610	36.372.
Services-Account 6620	36.373.
Telephone Operator Services	36.374.
Published Directory Listing	36.375.
All Other	36.376.
Category 1-Local Bus. Office Expense	36.377.
Category 2-Customer Services (Revenue Accounting)	36.378.
Message Processing Expense	36.379.
Other Billing and Collecting Expense	36.380.
Carrier Access Charge Billing and Collecting Expense	36.381.
Category 3-All other Customer Service Expense	36.382.
Corporate Operations Expenses:
General	36.391.
General and Administrative Expenses-Account 6720	36.392.
Operating Taxes-Account 7200	36.411 and 36.412.
Equal Access Expenses	36.421.

47 C.F.R. §36.301

69 FR 12551 , Mar. 17, 2004, as amended at 83 FR 63585 , Dec. 11, 2018

83 FR 63585 , 1/1/2019