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

---
identifier: "/us/cfr/t47/s36.321"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 36.321 - Central office expenses—Accounts 6210, 6220, and 6230."
title_number: 47
title_name: "Telecommunication"
section_number: "36.321"
section_name: "Central office expenses—Accounts 6210, 6220, and 6230."
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: "2026-04-05"
last_updated: "2026-04-05"
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"
---


# 36.321 Central office expenses—Accounts 6210, 6220, and 6230.

(a) The expenses related to central office equipment are summarized in the following accounts:

Table 1 to Paragraph (**a**)

|  |  |
| --- | --- |
| Central Office Switching Expense | Account 6210. |
| Operator Systems Expense | Account 6220. |
| Central Office Transmission Expense | Account 6230. |

(b) The expenses in these accounts are apportioned among the operations on the basis of the separation of the investments in central office equipment—Accounts 2210, 2220 and 2230, combined.

[52 FR 17229, May 6, 1987, as amended at 69 FR 12552, Mar. 17, 2004; 83 FR 63586, Dec. 11, 2018]