Subpart D. Subpart D—Operating Expenses and Taxes

• General

  • SECTION § 36.301 - Section arrangement.
  • SECTION § 36.302 - General.

• Plant Specific Operations Expenses

  • SECTION § 36.310 - General.

• Network Support/General Support Expenses

  • SECTION § 36.311 - Network Support/General Support Expenses—Accounts 6110 and 6120.

• Central Office Expenses

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

• Information Origination/Termination Expenses

  • SECTION § 36.331 - Information origination/termination expenses—Account 6310.

• Cable and Wire Facilities Expenses

  • SECTION § 36.341 - Cable and wire facilities expenses—Account 6410.

• Plant Nonspecific Operations Expenses

  • SECTION § 36.351 - General.

• Plant Expenses—Other

  • SECTION § 36.352 - Other property plant and equipment expenses—Account 6510.

• Network Operations Expenses

  • SECTION § 36.353 - Network operations expenses—Account 6530.
  • SECTION § 36.354 - Access expenses—Account 6540.

• Depreciation and Amortization Expenses

  • SECTION § 36.361 - Depreciation and amortization expenses—Account 6560.

• Customer Operations Expenses

  • SECTION § 36.371 - General.
  • SECTION § 36.372 - Marketing—Account 6610.
  • SECTION § 36.373 - Services—Account 6620.
  • SECTION § 36.374 - Telephone operator services.
  • SECTION § 36.375 - Published directory listing.
  • SECTION § 36.376 - All other.
  • SECTION § 36.377 - Category 1—Local business office expense.
  • SECTION § 36.378 - Category 2—Customer services (revenue accounting).
  • SECTION § 36.379 - Message processing expense.
  • SECTION § 36.380 - Other billing and collecting expense.
  • SECTION § 36.381 - Carrier access charge billing and collecting expense.
  • SECTION § 36.382 - Category 3—All other customer services expense.

• Corporate Operations Expense

  • SECTION § 36.391 - General.
  • SECTION § 36.392 - General and administrative—Account 6720.

• Operating Taxes

  • SECTION § 36.411 - Operating taxes—Account 7200.
  • SECTION § 36.412 - Apportionment procedures.

• Equal Access Expenses

  • SECTION § 36.421 - Equal access expenses.