47 CFR 36.372 : Telecommunication (§ 0.1 To Parts 401-499) — (§ 20.1 To Parts 37-39) — Federal Communications Commission (Continued) (§ 20.1 To Parts 37-39) — Common Carrier Services (§ 20.1 To Parts 37-39) — Jurisdictional Separations Procedures; Standard Procedures For Separating Telecommunications Property Costs, Revenues, Expenses, Taxes And Reserves For Telecommunications Companies 1 (§ 36.1 To Appendix To Part 36) — Operating Expenses And Taxes (§ 36.301 To § 36.421) — Customer Operations Expenses (§ 36.371 To § 36.382) — Marketing - Account 6610 (Class B telephone companies); Accounts 6611 and 6613 (Class A telephone companies).

4 Aug 2016

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 June 30, 2017, all study areas shall apportion expenses in this account among the jurisdictions using the analysis during the twelve-month period ending December 31, 2000.

47 CFR 36.372
[79 FR 36238, June 26, 2014]