CFR › Title 47 › Part 36 › §36.37647 CFR §36.376Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link(a)For apportionment purposes this classification must be divided into three categories:(1)Category 1—Local Business Office Expense.(2)Category 2—Customer Services Expense.(3)Category 3—All Other Customer Services Expense.