1. (a) These expenses are divided into two categories:

   1. (1) Extended Area Services (EAS).
   2. (2) All other.
2. (b) Extended Area Services (EAS) settlements are directly assigned to the exchange operation.

3. (c) The expenses in this account are apportioned among the operations on the basis of the separation of the cost of the combined Big Three Expenses which include the following accounts:

   Table 1 to Paragraph (c)

   Plant Specific Expenses
   Central Office Switching Expenses	Account 6210.
   Operators Systems Expenses	Account 6220.
   Central Office Transmission Expenses	Account 6230.
   Information Origination/Termination Expenses	Account 6310.
   Cable and Wire Facilities Expense	Account 6410.
   Plant Non-Specific Expenses
   Network Operations Expenses	Account 6530.
   Customer Operations Expenses
   Marketing	Account 6610.
   Services	Account 6620.

[52 FR 17229, May 6, 1987, as amended at 69 FR 12552, Mar. 17, 2004; 83 FR 63587, Dec. 11, 2018]