GroundRules
47 CFR 36.331: Information origination/termination expenses—Account 6310.
Where this section sits in the code
- Title 47—Telecommunication
- CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION
- SUBCHAPTER B—COMMON CARRIER SERVICES
- PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1
- Subpart D—Operating Expenses and Taxes
(a) The expenses in this account are classified as follows:
(1) Other Information Origination/Termination Equipment Expenses; Customer Premises Equipment Expenses
(2) For some companies, these classifications are available from accounting records; for others, they are obtained by means of analyses of plant, accounting or other records for a representative period.
(b) Other Information Origination/Termination Equipment Expenses include all expenses not associated with Customer Premises Equipment expenses. These expenses shall be apportioned between state and interstate operations in accordance with the apportionment of the related investment as per § 36.142(a).
(c) Expenses related to Customer Premises Equipment shall be assigned to the state operations.
Collected 2026-08-27T02:26:28Z. Source file · JSON