47 CFR § 36.372 - Marketing—Account 6610.

---
identifier: "/us/cfr/t47/s36.372"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 36.372 - Marketing—Account 6610."
title_number: 47
title_name: "Telecommunication"
section_number: "36.372"
section_name: "Marketing—Account 6610."
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"
---


# 36.372 Marketing—Account 6610.

The expenses in this account are apportioned among the operations on the basis of an analysis of current billing for a representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements. Effective July 1, 2001, through December 31, 2030, all study areas shall apportion expenses in this account among the jurisdictions using the analysis during the twelve-month period ending December 31, 2000.

[79 FR 36238, June 26, 2014, as amended at 89 FR 92845, Nov. 25, 2024]