{"data":{"id":"us/47-cfr-36.301","jurisdiction":"us","citation":"47 CFR 36.301","heading":"Section arrangement.","body":"This subpart is arranged in sections as follows:\nGeneral 36.301 and 36.302.\nPlant Specific Operations Expenses:\nGeneral 36.310.\nNetwork Support/General Support Expenses—Accounts 6110 and 6120 36.311.\nCentral Office Expenses—Accounts 6210, 6220, 6230 36.321.\nInformation Origination/Termination Expenses—Account 6310 36.331.\nCable and Wire Facilities Expenses—Account 6410 36.341.\nPlant Nonspecific Operations Expenses:\nGeneral 36.351.\nOther Property Plant and Equipment Expenses—Account 6510 36.352.\nNetwork Operations Expenses—Account 6530 36.353.\nAccess Expenses—Account 6540 36.354.\nDepreciation and Amortization Expenses—Account 6560 36.361.\nCustomer Operations Expenses:\nGeneral 36.371.\nMarketing—Account 6610 36.372.\nServices—Account 6620 36.373.\nTelephone Operator Services 36.374.\nPublished Directory Listing 36.375.\nAll Other 36.376.\nCategory 1—Local Bus. Office Expense 36.377.\nCategory 2—Customer Services (Revenue Accounting) 36.378.\nMessage Processing Expense 36.379.\nOther Billing and Collecting Expense 36.380.\nCarrier Access Charge Billing and Collecting Expense 36.381.\nCategory 3—All other Customer Service Expense 36.382.\nCorporate Operations Expenses:\nGeneral 36.391.\nGeneral and Administrative Expenses—Account 6720 36.392.\nOperating Taxes—Account 7200 36.411 and 36.412.\nEqual Access Expenses 36.421.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"34cdf0fd2c05c80aa3b972a73975516fce836280e394a2eff92f7a669b48b650","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.225","next":"us/47-cfr-36.302"},"notice":"GroundRules: Original legal text. Not legal advice."}