47 C.F.R. § 36.371 General.
Title 47 - Telecommunication
Customer Operations Expenses are included in 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
Customer Operations Expenses
§ 36.371 General.
Marketing................................. Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone companies).Services.................................. Account 6620.