Sec.  36.311   Network Support/General Support Expenses—Accounts 6110 and 6120
(Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, and
6124 (Class A Telephone Companies).

   (a) Network Support Expenses are expenses associated with motor vehicles,
   aircraft, special purpose vehicles, garage work equipment, and other work
   equipment. General Support Expenses are expenses associated with land and
   buildings, furniture and artworks, office equipment, and general purpose
   computers.

   (b) The expenses in these account are apportioned among the operations on
   the basis of the separation of account 2110, Land and Support Assets.

Central Office Expenses