§ 36.321   Central office expenses—Accounts 6210, 6220, and 6230.

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

   Table 1 to Paragraph (a)

   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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Information Origination/Termination Expenses

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