47 C.F.R. § 36.392
General and administrative—Account 6720.
Cite as 47 C.F.R. § 36.392 (2026)
(a) These expenses are divided into two categories:
(1) Extended Area Services (EAS).
(2) All other.
(b) Extended Area Services (EAS) settlements are directly assigned to the exchange operation.
(c) The expenses in this account are apportioned among the operations on the basis of the separation of the cost of the combined Big Three Expenses which include the following accounts:
Table 1 to Paragraph (
c
)
Plant Specific Expenses
Central Office Switching Expenses
Account 6210.
Operators Systems Expenses
Account 6220.
Central Office Transmission Expenses
Account 6230.
Information Origination/Termination Expenses
Account 6310.
Cable and Wire Facilities Expense
Account 6410.
Plant Non-Specific Expenses
Network Operations Expenses
Account 6530.
Customer Operations Expenses
Marketing
Account 6610.
Services
Account 6620.
[52 FR 17229, May 6, 1987, as amended at 69 FR 12552, Mar. 17, 2004; 83 FR 63587, Dec. 11, 2018]