Sec.  36.321   Central office expenses—Accounts 6210, 6220, and 6230 (Class B
telephone companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A
telephone companies).

   (a) The expenses related to central office equipment are summarized in the
   following accounts:

Central Office Switching Expense..........  Account 6210 (Class B
                                             telephone companies);
                                             Accounts 6211 and 6212
                                             (Class A telephone
                                             companies).
Operator Systems Expense..................  Account 6220.
Central Office Transmission Expense.......  Account 6230 (Class B
                                             telephone companies);
                                             Accounts 6231 and 6232
                                             (Class A telephone
                                             companies).


   (b) The expense 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]

Information Origination/Termination Expenses