47 CFR § 36.321 - Central office expenses—Accounts 6210, 6220, and 6230.
§ 36.321 Central office expenses—Accounts 6210, 6220, and 6230.
(a) The expenses related to central office equipment are summarized in the following accounts:
Table 1 to Paragraph (a)
Central Office Switching Expense | Account 6210. |
---|---|
Operator Systems Expense | Account 6220. |
Central Office Transmission Expense | Account 6230. |
(b) The expenses in these accounts are apportioned among the operations on the basis of the separation of the investments in central office equipment—Accounts 2210, 2220 and 2230, combined.