US lawFederal (United States)RegulationsTitle 47 CFR — TelecommunicationChapter I — FEDERAL COMMUNICATIONS COMMISSIONPart 36 — JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1Subpart D — Operating Expenses and Taxes36.37147 C.F.R. § 36.371General.Last amended: 2019Year: 2026Length: 30 wordsOfficial source Cite as 47 C.F.R. § 36.371 (2026)Customer Operations Expenses are included in the following accounts: Marketing Account 6610. Services Account 6620. [69 FR 12552, Mar. 17, 2004, as amended at 83 FR 63587, Dec. 11, 2018]Previous47 C.F.R. § 36.361Next47 C.F.R. § 36.372