Goto Section: 36.321 | 36.341 | Table of Contents
FCC 36.331
Revised as of October 1, 2005
Goto Year:2004 |
2006
Sec. 36.331 Information origination/termination expenses—Account 6310 (Class B
telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone
companies).
(a) The expenses in this account are classified as follows:
(1) Other Information Origination/Termination Equipment Expenses; Customer
Premises Equipment Expenses
(2) For some companies, these classifications are available from accounting
records; for others, they are obtained by means of analyses of plant,
accounting or other records for a representative period.
(b) Other Information Origination/Termination Equipment Expenses include all
expenses not associated with Customer Premises Equipment expenses. These
expenses shall be apportioned between state and interstate operations in
accordance with the apportionment of the related investment as per
Sec. 36.142(a).
(c) Expenses related to Customer Premises Equipment shall be assigned to the
state operations.
[ 52 FR 17229 , May 6, 1987, as amended at 53 FR 33012 , Aug. 29, 1988]
Cable and Wire Facilities Expenses
Goto Section: 36.321 | 36.341
Goto Year: 2004 |
2006
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