{"data":{"id":"us/47-cfr-36.310","jurisdiction":"us","citation":"47 CFR 36.310","heading":"General.","body":"(a) Plant specific operations expenses include the following accounts:\nTable 1 to Paragraph (a)\nNetwork Support Expenses Account 6110.\nGeneral Support Expenses Account 6120.\nCentral Office Switching Expenses Account 6210.\nOperator System Expenses Account 6220.\nCentral Office Transmission Expenses Account 6230.\nInformation Origination/Termination Expenses Account 6310.\nCable and Wire Facilities Expenses Account 6410.\n(b) These accounts are used to record costs related to specific kinds of telecommunications plant and predominantly mirror the telecommunications plant in service detail accounts. Accordingly, these expense accounts will generally be apportioned in the same manner as the related plant accounts.\n(c) Except where property obtained from or furnished to other companies is treated as owned property by the company making the separation, and the related operating rents are excluded from the separation studies as set forth in § 36.2 (c) and (d), amounts are apportioned among the operations on bases generally consistent with the treatment prescribed for similar plant costs and consistent with the relative magnitude of the items involved.","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":"91a090374349d7ab1cf9cfd5261481643a965875918c39186ccdf05229f44e3a","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.302","next":"us/47-cfr-36.311"},"notice":"GroundRules: Original legal text. Not legal advice."}