47 C.F.R. § 36.351 General.
Title 47 - Telecommunication
(a) Plant nonspecific operations expenses include the following accounts: [69 FR 12552, Mar. 17, 2004]
Title 47: Telecommunication
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
Subpart D—Operating Expenses and Taxes
Plant Nonspecific Operations Expenses
§ 36.351 General.
Other Property Plant and Equipment Account 6510 (Class B Expenses. telephone companies); Accounts 6511 and 6512 (Class A telephone companies).Network Operations Expenses............... Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A telephone companies).Access Expenses........................... Account 6540.Depreciation and Amortization Expenses.... Account 6560.