{"data":{"id":"us/47-cfr-36.321","jurisdiction":"us","citation":"47 CFR 36.321","heading":"Central office expenses—Accounts 6210, 6220, and 6230.","body":"(a) The expenses related to central office equipment are summarized in the following accounts:\nTable 1 to Paragraph (a)\nCentral Office Switching Expense Account 6210.\nOperator Systems Expense Account 6220.\nCentral Office Transmission Expense Account 6230.\n(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.","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":"332bb30e7326317d100b34065248c49dfb9eb21923b6d76b6411c9b33a28cfc1","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.311","next":"us/47-cfr-36.331"},"notice":"GroundRules: Original legal text. Not legal advice."}