Sec.  36.112   Apportionment procedure.

   (a) The costs of the general support facilities of Class A Companies (which
   are defined in part 32 of the Commission's Rules) are apportioned among the
   operations on the basis of the separation of the costs of the combined Big
   Three Expenses which include the following accounts:

   Plant Specific Expenses 

   Central Office Switching Expenses—Accounts 6211 and 6212

   Operators Systems Expenses—Account 6220

   Central Office Transmission Expenses—Accounts 6231 and 6232

   Information Origination/Termination Expenses—Accounts 6311, 6341, 6351, and
   6362

   Cable and Wire Facilities Expenses—Accounts 6411, 6421, 6422, 6423, 6424,
   6426, 6431, and 6441

   Plant Non-Specific Expenses 

   Network Operations Expenses—Accounts 6531, 6532, 6533, 6534, and 6535

   Customer Operations Expenses 

   Marketing—Account 6611 and 6613

   Services—Account 6620

   (b) The costs of the general support facilities for Class B Companies (which
   are defined by part 32 of the Commission's Rules) are apportioned among the
   operations on the basis of the separation of the costs of Central Office
   Equipment, Information Origination/Termination Equipment, and Cable and Wire
   Facilities, combined.

   [ 52 FR 17229 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988;  69 FR 12549 , Mar. 17, 2004]

Central Office Equipment