§ 36.321 — Central Office Expenses—Accounts 6210, 6220, And 6230

(a) The expenses related to central office equipment are summarized in the following accounts:

Table 1 to Paragraph (a)

(b) The expenses in these accounts are apportioned among the operations on the basis of the separation of the investments in central office equipment—Accounts 2210, 2220 and 2230, combined.