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

1. (1) Central office switching expenses, account 6210;
2. (2) Operator systems expenses, account 6220;

3. (3) Central office transmission expenses, account 6230.

   The expenses in these accounts are apportioned among the operations based on the separation of the investments in central office equipment, accounts 2210, 2220, and 2230, combined.

   Cross-References:

   Central office switching expenses, 47 C.F.R. § 32.6210 (1991).

   Operator systems expenses, 47 C.F.R. § 32.6220 (1991).

   Central office transmission expense, 47 C.F.R. § 32.6230 (1991).

   Central office expenses - accounts 6210, 6220, and 6230, 47 C.F.R. § 36.321(a)(b) (1991).

Source: 19 SDR 111, effective January 31, 1993.

General Authority: SDCL 49-1-11 , 49-31-5 , 49-31-18 .

Law Implemented: SDCL 49-31-18 .