Sec.  36.371   General.

   Customer Operations Expenses are included in the following accounts:

Marketing.................................  Account 6610 (Class B
                                             telephone companies);
                                             Accounts 6611 and 6613
                                             (Class A telephone
                                             companies).
Services..................................  Account 6620.


   [ 69 FR 12552 , Mar. 17, 2004]