View all text of Subjgrp 105 [§ 36.301 - § 36.302]
§ 36.301 - Section arrangement.
This subpart is arranged in sections as follows:
| General | 36.301 and
36.302. | Plant Specific Operations Expenses: | General | 36.310. | Network Support/General Support Expenses—Accounts 6110 and 6120 | 36.311. | Central Office Expenses—Accounts 6210, 6220, 6230 | 36.321. | Information Origination/Termination Expenses—Account 6310 | 36.331. | Cable and Wire Facilities Expenses—Account 6410 | 36.341. | Plant Nonspecific Operations Expenses: | General | 36.351. | Other Property Plant and Equipment Expenses—Account 6510 | 36.352. | Network Operations Expenses—Account 6530 | 36.353. | Access Expenses—Account 6540 | 36.354. | Depreciation and Amortization Expenses—Account 6560 | 36.361. | Customer Operations Expenses: | General | 36.371. | Marketing—Account 6610 | 36.372. | Services—Account 6620 | 36.373. | Telephone Operator Services | 36.374. | Published Directory Listing | 36.375. | All Other | 36.376. | Category 1—Local Bus. Office Expense | 36.377. | Category 2—Customer Services (Revenue Accounting) | 36.378. | Message Processing Expense | 36.379. | Other Billing and Collecting Expense | 36.380. | Carrier Access Charge Billing and Collecting Expense | 36.381. | Category 3—All other Customer Service Expense | 36.382. | Corporate Operations Expenses: | General | 36.391. | General and Administrative Expenses—Account 6720 | 36.392. | Operating Taxes—Account 7200 | 36.411 and 36.412. | Equal Access Expenses | 36.421. |