47 CFR § 36.352 Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies

§ 36.352 Other property plant and equipment expenses—Account 6510.

Current through Oct 13, 2026 · Read all of Part 36

(a) This account is used to record the expenses associated with (1) property held for future telecommunications use and (2) the provisioning of material and supplies.

(b) The expenses in this account are apportioned among the operations based on the separation of Account 2001—Telecommunications Plant in Service.

← § 36.351 General.§ 36.353 Network operations expenses—Account 6530. →