(a) Plant specific operations expenses include the following accounts:
Table 1 to Paragraph (a)
| Network Support Expenses | Account 6110. |
| General Support Expenses | Account 6120. |
| Central Office Switching Expenses | Account 6210. |
| Operator System Expenses | Account 6220. |
| Central Office Transmission Expenses | Account 6230. |
| Information Origination/Termination Expenses | Account 6310. |
| Cable and Wire Facilities Expenses | Account 6410. |
(b) These accounts are used to record costs related to specific kinds of telecommunications plant and predominantly mirror the telecommunications plant in service detail accounts. Accordingly, these expense accounts will generally be apportioned in the same manner as the related plant accounts.
(c) Except where property obtained from or furnished to other companies is treated as owned property by the company making the separation, and the related operating rents are excluded from the separation studies as set forth in §36.2 (c) and (d), amounts are apportioned among the operations on bases generally consistent with the treatment prescribed for similar plant costs and consistent with the relative magnitude of the items involved.
[52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988; 69 FR 12551, Mar. 17, 2004; 83 FR 63586, Dec. 11, 2018]
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