(a) This section sets forth procedures for the apportionment among the operations of operating expenses and operating taxes.(b) As covered in § 36.2(c) and (d) , the treatment of expenses relating to plant furnished to and obtained from others under rental arrangements is consistent with the treatment of such plant.(c) In accordance with requirements in part 32 § 32.5999 (f) expenses recorded in the expense accounts are segregated in the accounting process among the following subsidiary record categories as appropriate to each account: Salaries and Wages
Benefits
Rents
Other Expenses
Clearances
(1) Subsidiary Record Categories (SRCs) for Salaries and Wages, Benefits and Other Expenses are applicable to all of the expense accounts except for: (i) SRCs for access expenses are maintained to identify interstate and state access expense and billing and collection expense for carrier's carrier.(ii) Depreciation and Amortization Expense SRCs identify the character of the items contained in the account.(2) SRCs for Rents and Clearance are only applicable to the Plant Specific Operating Expense accounts 6110 thru 6410.52 FR 17229, May 6, 1987, as amended at 83 FR 63586 , Dec. 11, 2018