47 CFR § 36.301 - Section arrangement.
---
identifier: "/us/cfr/t47/s36.301"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 36.301 - Section arrangement."
title_number: 47
title_name: "Telecommunication"
section_number: "36.301"
section_name: "Section arrangement."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "36"
part_name: "JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted."
regulatory_source: "52 FR 17229, May 6, 1987, unless otherwise noted."
cfr_part: "36"
---
# 36.301 Section arrangement.
This subpart is arranged in sections as follows:
| | |
| --- | --- |
| General | 36.301 and36.302. |
| Plant Specific Operations Expenses: | |
| General | 36.310. |
| Network Support/General Support Expenses—Accounts 6110 and 6120 | 36.311. |
| Central Office Expenses—Accounts 6210, 6220, 6230 | 36.321. |
| Information Origination/Termination Expenses—Account 6310 | 36.331. |
| Cable and Wire Facilities Expenses—Account 6410 | 36.341. |
| Plant Nonspecific Operations Expenses: | |
| General | 36.351. |
| Other Property Plant and Equipment Expenses—Account 6510 | 36.352. |
| Network Operations Expenses—Account 6530 | 36.353. |
| Access Expenses—Account 6540 | 36.354. |
| Depreciation and Amortization Expenses—Account 6560 | 36.361. |
| Customer Operations Expenses: | |
| General | 36.371. |
| Marketing—Account 6610 | 36.372. |
| Services—Account 6620 | 36.373. |
| Telephone Operator Services | 36.374. |
| Published Directory Listing | 36.375. |
| All Other | 36.376. |
| Category 1—Local Bus. Office Expense | 36.377. |
| Category 2—Customer Services (Revenue Accounting) | 36.378. |
| Message Processing Expense | 36.379. |
| Other Billing and Collecting Expense | 36.380. |
| Carrier Access Charge Billing and Collecting Expense | 36.381. |
| Category 3—All other Customer Service Expense | 36.382. |
| Corporate Operations Expenses: | |
| General | 36.391. |
| General and Administrative Expenses—Account 6720 | 36.392. |
| Operating Taxes—Account 7200 | 36.411 and 36.412. |
| Equal Access Expenses | 36.421. |
[69 FR 12551, Mar. 17, 2004, as amended at 83 FR 63585, Dec. 11, 2018]