{"data":{"id":"us/47-cfr-36.376","jurisdiction":"us","citation":"47 CFR 36.376","heading":"All other.","body":"(a) For apportionment purposes this classification must be divided into three categories:\n(1) Category 1—Local Business Office Expense.\n(2) Category 2—Customer Services Expense.\n(3) Category 3—All Other Customer Services Expense.","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":"6ec18492e5439ae99a0d7d65e90969f131558b8820a311733fddff2167b6bb2f","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.375","next":"us/47-cfr-36.377"},"notice":"GroundRules: Original legal text. Not legal advice."}