47 CFR 36, Subpart D - Operating Expenses and Taxes
- — General
- § 36.301 — Section arrangement.
- § 36.302 — General.
- — Plant Specific Operations Expenses
- § 36.310 — General.
- — Network Support/General Support Expenses
- § 36.311 — Network Support/General Support Expenses—Accounts 6110 and 6120 (Class B Telephone Companies); Accounts 6112, 6113, 6114, 6121, 6122, 6123, and 6124 (Class A Telephone Companies).
- — Central Office Expenses
- § 36.321 — Central office expenses—Accounts 6210, 6220, and 6230 (Class B telephone companies); Accounts 6211, 6212, 6220, 6231, and 6232 (Class A telephone companies).
- — Information Origination/Termination Expenses
- § 36.331 — Information origination/termination expenses—Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone companies).
- — Cable and Wire Facilities Expenses
- § 36.341 — Cable and wire facilities expenses—Account 6410 (Class B telephone companies); Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441 (Class A telephone companies).
- — Plant Nonspecific Operations Expenses
- § 36.351 — General.
- — Plant Expenses—Other
- § 36.352 — Other property plant and equipment expenses—Account 6510 (Class B telephone companies); Accounts 6511 and 6512 (Class A telephone companies).
- — Network Operations Expenses
- § 36.353 — Network operations expenses—Account 6530 (Class B telephone companies); Accounts 6531, 6532, 6533, 6534, and 6535 (Class A telephone companies).
- § 36.354 — Access expenses—Account 6540.
- — Depreciation and Amortization Expenses
- § 36.361 — Depreciation and amortization expenses—Account 6560.
- — Customer Operations Expenses
- § 36.371 — General.
- § 36.372 — Marketing—Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone companies).
- § 36.373 — Services—Account 6620.
- § 36.374 — Telephone operator services.
- § 36.375 — Published directory listing.
- § 36.376 — All other.
- § 36.377 — Category 1—Local business office expense.
- § 36.378 — Category 2—Customer services (revenue accounting).
- § 36.379 — Message processing expense.
- § 36.380 — Other billing and collecting expense.
- § 36.381 — Carrier access charge billing and collecting expense.
- § 36.382 — Category 3—All other customer services expense.
- — Corporate Operations Expense
- § 36.391 — General.
- § 36.392 — General and administrative—Account 6720.
- — Operating Taxes
- § 36.411 — Operating taxes—Account 7200 (Class B Telephone Companies); Accounts 7210, 7220, 7230, 7240, and 7250 (Class A Telephone Companies).
- § 36.412 — Apportionment procedures.
- — Equal Access Expenses
- § 36.421 — Equal access expenses.
Title 47 published on 2012-10-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
