View all text of Subjgrp 108 [§ 36.321 - § 36.321]
§ 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 (
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.