{"data":{"id":"us/47-cfr-36.392","jurisdiction":"us","citation":"47 CFR 36.392","heading":"General and administrative—Account 6720.","body":"(a) These expenses are divided into two categories:\n(1) Extended Area Services (EAS).\n(2) All other.\n(b) Extended Area Services (EAS) settlements are directly assigned to the exchange operation.\n(c) The expenses in this account are apportioned among the operations on the basis of the separation of the cost of the combined Big Three Expenses which include the following accounts:\nTable 1 to Paragraph (c)\nPlant Specific Expenses\nCentral Office Switching Expenses Account 6210.\nOperators Systems Expenses Account 6220.\nCentral Office Transmission Expenses Account 6230.\nInformation Origination/Termination Expenses Account 6310.\nCable and Wire Facilities Expense Account 6410.\nPlant Non-Specific Expenses\nNetwork Operations Expenses Account 6530.\nCustomer Operations Expenses\nMarketing Account 6610.\nServices Account 6620.","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":"c5f8c41637861299f4143bead263bfa9a4ba409115e03c7aab2f48145d19093f","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.391","next":"us/47-cfr-36.411"},"notice":"GroundRules: Original legal text. Not legal advice."}