---
kind: "section"
citation: "47 C.F.R. § 36.321"
title: "47"
number: "36.321"
heading: "Central office expenses—Accounts 6210, 6220, and 6230."
url: "https://uscodex.org/cfr/47/36.321"
---

# §36.321. Central office expenses—Accounts 6210, 6220, and 6230.

- (a) **The expenses related to central office equipment are summarized in the following accounts—**
- (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.

## Notes

### Amendments

[52 FR 17229, May 6, 1987, as amended at 69 FR 12552, Mar. 17, 2004; 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 69 FR 12552, Mar. 17, 2004; 83 FR 63586, Dec. 11, 2018]