FCC 32.5999 Revised as of October 1, 2006
Goto Year:2005 |
2007
Sec. 32.5999 General.
(a) Structure of the expense accounts. (1) The expense section of the system
of accounts shall be organized by expense group summary account, and
subsidiary record category (if required).
(2) The expense section of this system of accounts shall be comprised of
four major expense groups—Plant Specific Operations, Plant Nonspecific
Operations, Customer Operations and Corporate Operations. Expenses to be
recorded in Plant Specific and Plant Nonspecific Operations Expense Groups
generally reflect cost associated with the various kinds of equipment
identified in the plant asset accounts. Expenses to be recorded in the
Customer Operations and Corporate Operations accounts reflect the costs of,
or are associated with, functions performed by people, irrespective of the
organization in which any particular function is performed.
(3) Accounts shall be maintained as prescribed in this section subject to
the conditions described in Sec. 32.13 in subpart B. Subsidiary record
categories may be required below the account level by this system of
accounts or by Commission order.
(b) Plant Specific Operations Expense. (1) The Plant Specific Operations
Expense Accounts, 6110 through 6441, are used to record costs related to
specific kinds of telecommunications plant.
(2) The Plant Specific Operations Expense accounts predominantly mirror the
telecommunications plant in service detail accounts and are numbered
consistently with them; the first digit of the expense account being six (6)
and the remaining digits being the same as the last three numbers of the
related plant account. In classifying Plant Specific Operations expenses,
the text of the corresponding plant account should be consulted to ensure
appropriateness.
(3) The Plant Specific Operations Expense accounts shall include the costs
of inspecting, testing (except as specified in Account 6533, Testing
Expense) and reporting on the condition of telecommunications plant to
determine the need for repairs, replacements, rearrangements and changes;
performing routine work to prevent trouble (except as specified in Account
6533), replacing items of plant other than retirement units; rearranging and
changing the location of plant not retired; repairing material for reuse;
restoring the condition of plant damaged by storms, floods, fire or other
casualties (other than the cost of replacing retirement units); inspecting
after repairs have been made; and receiving training to perform these kinds
of work. Also included are the costs of direct supervision (immediate of
first-level) and office support of this work.
(4) In addition to the activities specified in paragraph (b)(3) of this
section, the appropriate Plant Specific Operations Expense accounts shall
include the cost of personnel whose principal job is the operation of plant
equipment, such as general purpose computer operators, aircraft pilots,
chauffeurs and shuttle bus drivers. However, when the operation of equipment
is performed as part of other identifiable functions (such as the use of
office equipment, capital tools or motor vehicles), the operators' cost
shall be charged to accounts appropriate for those functions. (For costs of
operator services personnel, see Accounts 6621, Call completion services,
and 6622, Number services, and for costs of test board personnel see Account
6533.)
(c) Plant nonspecific operations expense. The Plant Nonspecific Operations
Expense accounts shall include expenses related to property held for future
telecommunications use, provisioning expenses, network operations expenses,
and depreciation and amortization expenses. Accounts in this group (except
for Account 6540, Access expense, and Accounts 6560 through 6565) shall
include the costs of performing activities described in narratives for
individual accounts. These costs shall also include the costs of supervision
and office support of these activities.
(d) Customer Operations Expense. The Customer Operations Expense accounts
shall include the cost of performing customer related marketing and services
activities described in narratives for individual accounts. These costs
shall also include the costs of supervision, office support and training for
these activities.
(e) Corporate Operations Expense. The Corporate Operations Expense accounts
shall include the costs of performing executive and planning activities and
general and administrative activities described in narratives for individual
accounts. These costs shall also include the costs of supervision, office
support and training for these activities.
(f) Reimbursements. Reimbursements of actual costs incurred in connection
with joint operations or projects repairing plant due to damages by others,
and obligations to make changes in telecommunications plant (such as highway
relocations), shall be credited to the accounts originally charged.
(g) Expense accounts to be maintained.
------------------------------------------------------------------------
Class A Class B
Account title account account
------------------------------------------------------------------------
Income Statement Accounts
¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨ ¨
Plant specific operations expense:
Network support expense................... ........... 6110
Motor vehicle expense..................... 6112 ...........
Aircraft expense.......................... 6113 ...........
Tools and other work equipment expense.... 6114 ...........
General support expenses.................. ........... 6120
Land and building expenses................ 6121 ...........
Furniture and artworks expense............ 6122 ...........
Office equipment expense.................. 6123 ...........
General purpose computers expense......... 6124 ...........
Central office switching expense.......... ........... 6210
Non-digital switching expense............. 6211 ...........
Digital electronic switching expense...... 6212 ...........
Operators system expense.................. 6220 6220
Central office transmission expenses...... ........... 6230
Radio systems expense..................... 6231 ...........
Circuit equipment expense................. 6232 ...........
Information origination/termination ........... 6310
expense..................................
Station apparatus expense................. 6311 ...........
Large private branch exchange expense..... 6341 ...........
Public telephone terminal equipment 6351 ...........
expense..................................
Other terminal equipment expense.......... 6362 ...........
Cable and wire facilities expenses........ ........... 6410
Poles expense............................. 6411 ...........
Aerial cable expense...................... 6421 ...........
Underground cable expense................. 6422 ...........
Buried cable expense...................... 6423 ...........
Submarine and deep sea cable expense...... 6424 ...........
Intrabuilding network cable expense....... 6426 ...........
Aerial wire expense....................... 6431 ...........
Conduit systems expense................... 6441 ...........
Plant nonspecific operations expense:
Other property plant and equipment ........... 6510
expenses.................................
Property held for future 6511 ...........
telecommunications use expense...........
Provisioning expense...................... 6512 ...........
Network operations expenses............... ........... 6530
Power expense............................. 6531 ...........
Network administration expense............ 6532 ...........
Testing expense........................... 6533 ...........
Plant operations administration expense... 6534 ...........
Engineering expense....................... 6535 ...........
Access expense............................ 6540 6540
Depreciation and amortization expenses.... ........... 6560
Depreciation expense_telecommunications 6561 ...........
plant in service.........................
Depreciation expense_property held for 6562 ...........
future telecommunications use............
Amortization expense_tangible............. 6563 ...........
Amortization expense_intangible........... 6564 ...........
Amortization expense_other................ 6565 ...........
Customer operations expense:
Marketing................................. ........... 6610
Product management and sales.............. 6611 ...........
Product advertising....................... 6613 ...........
Services.................................. ........... 6620
Call completion services.................. 6621 ...........
Number services........................... 6622 ...........
Customer services......................... 6623 ...........
Corporate operations expense:
General and administrative................ 6720 6720
Provision for uncollectible notes 6790 6790
receivable...............................
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[ 51 FR 43499 , Dec. 2, 1986, as amended at 52 FR 7580 , Mar. 12, 1987; 64 FR 50008 , Sept. 15, 1999; 65 FR 16335 , Mar. 28, 2000; 67 FR 5694 , Feb. 6, 2002;
69 FR 53651 , Sept. 2, 2004]
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