47 CFR § 36.301
Section arrangement
February 16, 2021
This subpart is arranged in sections as follows:
Open Table
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. |
[69 FR 12551, Mar. 17, 2004, as amended at 83 FR 63585, Dec. 11, 2018]