§  36.301   Section arrangement.

   This subpart is arranged in sections as follows:
   General 36.301 and
   36.302.
   Plant Specific Operations Expenses:
   General 36.310.
   Network Support/General Support Expenses—Accounts 6110 and 6120 36.311.
   Central Office Expenses—Accounts 6210, 6220, 6230 36.321.
   Information Origination/Termination Expenses—Account 6310 36.331.
   Cable and Wire Facilities Expenses—Account 6410 36.341.
   Plant Nonspecific Operations Expenses:
   General 36.351.
   Other Property Plant and Equipment Expenses—Account 6510 36.352.
   Network Operations Expenses—Account 6530 36.353.
   Access Expenses—Account 6540 36.354.
   Depreciation and Amortization Expenses—Account 6560 36.361.
   Customer Operations Expenses:
   General 36.371.
   Marketing—Account 6610 36.372.
   Services—Account 6620 36.373.
   Telephone Operator Services 36.374.
   Published Directory Listing 36.375.
   All Other 36.376.
   Category 1—Local Bus. Office Expense 36.377.
   Category 2—Customer Services (Revenue Accounting) 36.378.
   Message Processing Expense 36.379.
   Other Billing and Collecting Expense 36.380.
   Carrier Access Charge Billing and Collecting Expense 36.381.
   Category 3—All other Customer Service Expense 36.382.
   Corporate Operations Expenses:
   General 36.391.
   General and Administrative Expenses—Account 6720 36.392.
   Operating Taxes—Account 7200 36.411 and 36.412.
   Equal Access Expenses 36.421.

   [ 69 FR 12551 , Mar. 17, 2004, as amended at  83 FR 63585 , Dec. 11, 2018]