47 CFR § 36.321
Central office expenses—Accounts 6210, 6220, and 6230
February 16, 2021
(a) The expenses related to central office equipment are summarized in the following accounts:
Table 1 to Paragraph (a)
Open Table
| Central Office Switching Expense | Account 6210. |
| Operator Systems Expense | Account 6220. |
| Central Office Transmission Expense | Account 6230. |
(b) The expenses in these accounts are apportioned among the operations on the basis of the separation of the investments in central office equipment—Accounts 2210, 2220 and 2230, combined.
[52 FR 17229, May 6, 1987, as amended at 69 FR 12552, Mar. 17, 2004; 83 FR 63586, Dec. 11, 2018]
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