47 CFR § 36.354 - Access expenses—Account 6540.

---
identifier: "/us/cfr/t47/s36.354"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 36.354 - Access expenses—Account 6540."
title_number: 47
title_name: "Telecommunication"
section_number: "36.354"
section_name: "Access expenses—Account 6540."
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"
---


# 36.354 Access expenses—Account 6540.

(a) This account includes access charges paid to exchange carriers for exchange access service. These are directly assigned to the appropriate jurisdiction based on subsidiary record categories or on analysis and study.