{"data":{"id":"us/47-cfr-36.341","jurisdiction":"us","citation":"47 CFR 36.341","heading":"Cable and wire facilities expenses—Account 6410.","body":"(a) This account includes the expenses for poles, antenna supporting structures, aerial cable, underground cable, buried cable, submarine cable, deep sea cable, intrabuilding network cable, aerial wire, and conduit systems.\n(b) The general method of separating cable and wire facilities expenses amoung the operations is to assign them on the basis of Account 2410—Cable and Wire Facilities.","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":"52ed3d5bf23dd1cfbb37981e56fc72f18c30401248e706f1643170dcd8452b67","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.331","next":"us/47-cfr-36.351"},"notice":"GroundRules: Original legal text. Not legal advice."}