47 CFR 36.301 - Section arrangement.

Regulations last checked for updates: May 02, 2025

Title 47 - Telecommunication last revised: Apr 30, 2025

§ 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.

[69 FR 12551, Mar. 17, 2004, as amended at 83 FR 63585, Dec. 11, 2018]

authority: 47 U.S.C. 151,152,154,201,205,220,221,254,303,403,410,and

source: 52 FR 17229, May 6, 1987, unless otherwise noted.

cite as: 47 CFR 36.301