{"data":{"id":"us/47-cfr-36.373","jurisdiction":"us","citation":"47 CFR 36.373","heading":"Services—Account 6620.","body":"(a) For apportionment purposes, the expenses in this account are first segregated on the basis of an analysis of job functions into the following classifications: Telephone operator services: publishing directory listing; and all other.\n(1) Expenses may be apportioned among the operations for groups of exchanges. A group of exchanges may include all exchanges in the study area.","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":"ebfedd309a64c9fc4eae59dfe4075ef09ef7b766cba24dc5830e64dcda157d73","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.372","next":"us/47-cfr-36.374"},"notice":"GroundRules: Original legal text. Not legal advice."}