47 CFR § 36.372 Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies

§ 36.372 Marketing—Account 6610.

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

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]

← § 36.371 General.§ 36.373 Services—Account 6620. →