47 CFR § 36.392 - General and administrative—Account 6720.

---
identifier: "/us/cfr/t47/s36.392"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 36.392 - General and administrative—Account 6720."
title_number: 47
title_name: "Telecommunication"
section_number: "36.392"
section_name: "General and administrative—Account 6720."
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"
---


# 36.392 General and administrative—Account 6720.

(a) These expenses are divided into two categories:

(1) Extended Area Services (EAS).

(2) All other.

(b) Extended Area Services (EAS) settlements are directly assigned to the exchange operation.

(c) The expenses in this account are apportioned among the operations on the basis of the separation of the cost of the combined Big Three Expenses which include the following accounts:

Table 1 to Paragraph (**c**)

|  |  |
| --- | --- |
|  |  |
| Central Office Switching Expenses | Account 6210. |
| Operators Systems Expenses | Account 6220. |
| Central Office Transmission Expenses | Account 6230. |
| Information Origination/Termination Expenses | Account 6310. |
| Cable and Wire Facilities Expense | Account 6410. |
|  |  |
| Network Operations Expenses | Account 6530. |
|  |  |
| Marketing | Account 6610. |
| Services | Account 6620. |

[52 FR 17229, May 6, 1987, as amended at 69 FR 12552, Mar. 17, 2004; 83 FR 63587, Dec. 11, 2018]