Sec.  36.310   General.

   (a) Plant specific operations expenses include the following accounts:

Network Support Expenses..................  Account 6110 (Class B
                                             Telephone Companies);
                                             Accounts 6112, 6113, and
                                             6114 (Class A Telephone
                                             Companies)
General Support Expenses..................  Account 6120 (Class B
                                             Telephone Companies);
                                             Accounts 6121, 6122, 6123,
                                             and 6124 (Class A Telephone
                                             Companies).
Central Office Switching Expenses.........  Account 6210 (Class B
                                             Telephone Companies);
                                             Accounts 6211 and 6212
                                             (Class A Telephone
                                             Companies)
Operator System Expenses..................  Account 6220
Central Office Transmission Expenses......  Account 6230 (Class B
                                             Telephone Companies);
                                             Accounts 6231 and 6232
                                             (Class A Telephone
                                             Companies).
Information Origination/Termination         Account 6310 (Class B
 Expenses.                                   Telephone Companies);
                                             Accounts 6311, 6341, 6351,
                                             and 6362 (Class A Telephone
                                             Companies).
Cable and Wire Facilities Expenses........  Account 6410 (Class B
                                             Telephone Companies);
                                             Accounts 6411, 6421, 6422,
                                             6423, 6424, 6426, 6431, and
                                             6441 (Class A Telephone
                                             Companies).


   (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  Sec. 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]

Network Support/General Support Expenses