---
kind: "section"
citation: "47 C.F.R. § 36.302"
title: "47"
number: "36.302"
heading: "General."
url: "https://uscodex.org/cfr/47/36.302"
---

# §36.302. General.

- (a) This section sets forth procedures for the apportionment among the operations of operating expenses and operating taxes.
- (b) As covered in § [36.2 (c)](/cfr/47/36.2.md?p=c) and [(d)](/cfr/47/36.2.md?p=d), the treatment of expenses relating to plant furnished to and obtained from others under rental arrangements is consistent with the treatment of such plant.
- (c) In accordance with requirements in [part 32](/cfr/47/part32.md) [§ 32.5999 (f)](/cfr/47/32.5999.md?p=f) expenses recorded in the expense accounts are segregated in the accounting process among the following subsidiary record categories as appropriate to each account:
  - (1) Subsidiary Record Categories (SRCs) for Salaries and Wages, Benefits and Other Expenses are applicable to all of the expense accounts except for:
    - (i) SRCs for access expenses are maintained to identify interstate and state access expense and billing and collection expense for carrier's carrier.
    - (ii) Depreciation and Amortization Expense SRCs identify the character of the items contained in the account.
  - (2) SRCs for Rents and Clearance are only applicable to the Plant Specific Operating Expense accounts 6110 thru 6410.

## Notes

### Amendments

[52 FR 17229, May 6, 1987, as amended at 83 FR 63586, Dec. 11, 2018]

### Authority

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.

### Source

Source: 52 FR 17229, May 6, 1987, unless otherwise noted.

### Amendments

[52 FR 17229, May 6, 1987, as amended at 83 FR 63586, Dec. 11, 2018]