GENERAL

• § 36.301 - Section arrangement.

• § 36.302 - General.

PLANT SPECIFIC OPERATIONS EXPENSES

• § 36.310 - General.

NETWORK SUPPORT/GENERAL SUPPORT EXPENSES

• § 36.311 - Network Support/General Support Expenses—Accounts 6110 and 6120.

CENTRAL OFFICE EXPENSES

• § 36.321 - Central office expenses—Accounts 6210, 6220, and 6230.

INFORMATION ORIGINATION/TERMINATION EXPENSES

• § 36.331 - Information origination/termination expenses—Account 6310.

• § 36.341 - Cable and wire facilities expenses—Account 6410.

PLANT NONSPECIFIC OPERATIONS EXPENSES

• § 36.351 - General.

PLANT EXPENSES—OTHER

• § 36.352 - Other property plant and equipment expenses—Account 6510.

NETWORK OPERATIONS EXPENSES

• § 36.353 - Network operations expenses—Account 6530.

• § 36.354 - Access expenses—Account 6540.

DEPRECIATION AND AMORTIZATION EXPENSES

• § 36.361 - Depreciation and amortization expenses—Account 6560.

CUSTOMER OPERATIONS EXPENSES

• § 36.371 - General.

• § 36.372 - Marketing—Account 6610.

• § 36.373 - Services—Account 6620.

• § 36.374 - Telephone operator services.

• § 36.375 - Published directory listing.

• § 36.376 - All other.

• § 36.377 - Category 1—Local business office expense.

• § 36.378 - Category 2—Customer services (revenue accounting).

• § 36.379 - Message processing expense.

• § 36.380 - Other billing and collecting expense.

• § 36.381 - Carrier access charge billing and collecting expense.

• § 36.382 - Category 3—All other customer services expense.

CORPORATE OPERATIONS EXPENSE

• § 36.391 - General.

• § 36.392 - General and administrative—Account 6720.

OPERATING TAXES

• § 36.411 - Operating taxes—Account 7200.

• § 36.412 - Apportionment procedures.

EQUAL ACCESS EXPENSES

• § 36.421 - Equal access expenses.