Federal (United States) · Regulations

Subpart D — Operating Expenses and Taxes

29 sections

47 C.F.R. § 36.301Section arrangement.
47 C.F.R. § 36.302General.
47 C.F.R. § 36.310General.
47 C.F.R. § 36.311Network Support/General Support Expenses—Accounts 6110 and 6120.
47 C.F.R. § 36.321Central office expenses—Accounts 6210, 6220, and 6230.
47 C.F.R. § 36.331Information origination/termination expenses—Account 6310.
47 C.F.R. § 36.341Cable and wire facilities expenses—Account 6410.
47 C.F.R. § 36.351General.
47 C.F.R. § 36.352Other property plant and equipment expenses—Account 6510.
47 C.F.R. § 36.353Network operations expenses—Account 6530.
47 C.F.R. § 36.354Access expenses—Account 6540.
47 C.F.R. § 36.361Depreciation and amortization expenses—Account 6560.
47 C.F.R. § 36.371General.
47 C.F.R. § 36.372Marketing—Account 6610.
47 C.F.R. § 36.373Services—Account 6620.
47 C.F.R. § 36.374Telephone operator services.
47 C.F.R. § 36.375Published directory listing.
47 C.F.R. § 36.376All other.
47 C.F.R. § 36.377Category 1—Local business office expense.
47 C.F.R. § 36.378Category 2—Customer services (revenue accounting).
47 C.F.R. § 36.379Message processing expense.
47 C.F.R. § 36.380Other billing and collecting expense.
47 C.F.R. § 36.381Carrier access charge billing and collecting expense.
47 C.F.R. § 36.382Category 3—All other customer services expense.
47 C.F.R. § 36.391General.
47 C.F.R. § 36.392General and administrative—Account 6720.
47 C.F.R. § 36.411Operating taxes—Account 7200.
47 C.F.R. § 36.412Apportionment procedures.
47 C.F.R. § 36.421Equal access expenses.