(a) The costs of the general support facilities of Class A Companies (which are defined in part 32 of the Commission's Rules) are apportioned among the operations on the basis of the separation of the costs of the combined Big Three Expenses which include the following accounts:
Plant Specific Expenses Central Office Switching Expenses--Accounts 6211 and 6212Operators Systems Expenses--Account 6220Central Office Transmission Expenses--Accounts 6231 and 6232Information Origination/Termination Expenses--Accounts 6311, 6341, 6351, and 6362Cable and Wire Facilities Expenses--Accounts 6411, 6421, 6422, 6423, 6424, 6426, 6431, and 6441
Plant Non-Specific Expenses Network Operations Expenses--Accounts 6531, 6532, 6533, 6534, and 6535
Customer Operations Expenses Marketing--Account 6611 and 6613Services--Account 6620
(b) The costs of the general support facilities for Class B Companies (which are defined by part 32 of the Commission's Rules) are apportioned among the operations on the basis of the separation of the costs of Central Office Equipment, Information Origination/Termination Equipment, and Cable and Wire Facilities, combined. [52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988; 69 FR 12549, Mar. 17, 2004]
Central Office Equipment