Subpart E - COST APPORTIONMENT - ACCOUNTS

Section 712.1220 - Account 1220 Inventories
Section 712.1438 - Account 1438 Deferred Maintenance and Retirements
Section 712.1439 - Account 1439 Deferred Charges (Repealed)
Section 712.2002 - Account 2002 Property Held for Future Telecommunications Use
Section 712.2003 - Account 2003 Telecommunications Plant Under Construction
Section 712.2004 - Account 2004 Telecommunications Plant Under Construction - Long Term (Repealed)
Section 712.2005 - Account 2005 Telecommunications Plant Adjustment
Section 712.2006 - Account 2006 Nonoperating Plant
Section 712.2007 - Account 2007 Goodwill
Section 712.2110 - Account 2110 Land and Support Assets
Section 712.2111 - Account 2111 Land (Repealed)
Section 712.2112 - Account 2112 Motor Vehicles (Repealed)
Section 712.2113 - Account 2113 Aircraft (Repealed)
Section 712.2114 - Account 2114 Special Purpose Vehicles (Repealed)
Section 712.2115 - Account 2115 Garage Work Equipment (Repealed)
Section 712.2116 - Account 2116 Other Work Equipment (Repealed)
Section 712.2121 - Account 2121 Buildings (Repealed)
Section 712.2122 - Account 2122 Furniture (Repealed)
Section 712.2123 - Account 2123 Office Equipment (Repealed)
Section 712.2124 - Account 2124 General Purpose Computers (Repealed)
Section 712.2210 - Account 2210 Central Office - Switching
Section 712.2220 - Account 2220 Operator Systems
Section 712.2230 - Account 2230 Central Office Transmission
Section 712.2310 - Account 2310 Information Origination/Termination
Section 712.2311 - Account 2311 Station Apparatus (Repealed)
Section 712.2321 - Account 2321 Customer Premises Wiring (Repealed)
Section 712.2341 - Account 2341 Large Private Branch Exchange
Section 712.2410 - Account 2410 Cable and Wire Facilities
Section 712.2680 - Account 2680 Amortizable Tangible Assets
Section 712.2690 - Account 2690 Intangibles
Section 712.3100 - Account 3100 Accumulated Depreciation
Section 712.3200 - Account 3200 Accumulated Depreciation - Held for Future Telecommunications Use
Section 712.3300 - Account 3300 Accumulated Depreciation - Nonoperating
Section 712.3400 - Account 3400 Accumulated Amortization - Tangible (Repealed)
Section 712.3410 - Account 3410 Accumulated Amortization - Capitalized Leases
Section 712.3500 - Account 3500 Accumulated Amortization - Intangibles (Repealed)
Section 712.3600 - Account 3600 Accumulated Amortization - Other (Repealed)
Section 712.4100 - Account 4100 Net Current Deferred Operating Income Tax
Section 712.4340 - Account 4340 Net Noncurrent Deferred Operating Income Tax
Section 712.5300 - Account 5300 Uncollectible Revenue
Section 712.6110 - Account 6110 Network Support Expenses
Section 712.6120 - Account 6120 General Support Expenses
Section 712.6210 - Account 6210 Central Office Switching Expense
Section 712.6220 - Account 6220 Operators System Expense
Section 712.6230 - Account 6230 Central Office Transmission Expenses
Section 712.6310 - Account 6310 Information Origination/Termination Expenses
Section 712.6410 - Account 6410 Cable and Wire Facilities Expenses
Section 712.6510 - Account 6510 Other Property, Plant and Equipment Expenses
Section 712.6530 - Account 6530 Network Operations Expenses
Section 712.6540 - Account 6540 Access Expense
Section 712.6560 - Account 6560 Depreciation and Amortization Expenses
Section 712.6610 - Account 6610 Marketing
Section 712.6620 - Account 6620 Services
Section 712.6710 - Account 6710 Executive and Planning (Repealed)
Section 712.6720 - Account 6720 General and Administrative
Section 712.6790 - Account 6790 Provision for Uncollectible Notes Receivable
Section 712.7100 - Account 7100 Other Operating Income and Expenses
Section 712.7200 - Account 7200 Operating Taxes
Section 712.7210 - Account 7210 Operating Investment Tax Credits - Net (Repealed)
Section 712.7220 - Account 7220 Operating Federal Income Taxes (Repealed)
Section 712.7230 - Account 7230 Operating State and Local Income Taxes (Repealed)
Section 712.7240 - Account 7240 Operating Other Taxes (Repealed)
Section 712.7250 - Account 7250 Provision for Deferred Operating Income Taxes - Net (Repealed)
Section 712.7300 - Account 7300 Nonoperating Income and Expenses
Section 712.7350 - Account 7350 Gains or Losses from the Disposition of Certain Property (Repealed)
Section 712.7370 - Account 7370 Special Charges (Repealed)
Section 712.7400 - Account 7400 Nonoperating Taxes
Section 712.7500 - Account 7500 Interest and Related Items
Section 712.7600 - Account 7600 Extraordinary Items