<html> <head> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <title>Rule 20:10:28 TELECOMMUNICATIONS SEPARATIONS PROCEDURES</title> <META NAME="Keywords" Content="Administrative Rules 20:10:28"> <META NAME="Description" Content="Administrative Rules 20:10:28 TELECOMMUNICATIONS SEPARATIONS PROCEDURES"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p align=center><b>CHAPTER 20:10:28</b></p> <p align=center><b>TELECOMMUNICATIONS SEPARATIONS PROCEDURES</b></p> <p>Section</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:01">20:10:28:01</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Definitions.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:02">20:10:28:02</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Allocation procedures -- General.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:03">20:10:28:03</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of book costs -- General.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:04">20:10:28:04</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Separations procedures -- General.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:05">20:10:28:05</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Classification of telecommunications plant -- General.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:06">20:10:28:06</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of telecommunications plant -- General.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:07">20:10:28:07</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Classification of property rented to or from affiliates.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:08">20:10:28:08</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Classification of property rented to or from nonaffiliates.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:09">20:10:28:09</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Costs billed to another company.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:10">20:10:28:10</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Telecommunications property -- Procedures for assignment of property and allocation of costs.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:11">20:10:28:11</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Treatment of rental plant.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:12">20:10:28:12</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of depreciation deductible from book cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:13">20:10:28:13</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General support facilities -- Account 2110 -- Included assets.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:14">20:10:28:14</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accounts for the big three expenses -- Plant-specific expenses, plant-nonspecific expenses, and customer operations expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:15">20:10:28:15</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of cost of general support facilities for class B companies.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:16">20:10:28:16</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Central office equipment accounts.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:17">20:10:28:17</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of central office equipment to categories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:18">20:10:28:18</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Distribution of cost of common equipment not assigned to a specific category -- Weighting factor.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:19">20:10:28:19</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of cost of central office equipment -- General.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:20">20:10:28:20</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Categories and apportionment procedures of central office equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:21">20:10:28:21</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operator systems equipment -- Category 1 -- Account 2220 -- Included equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:22">20:10:28:22</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Classification of operator systems equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:23">20:10:28:23</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Key pulsing switchboards -- Included equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:24">20:10:28:24</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Traffic service position systems -- Included equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:25">20:10:28:25</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of cost of operator systems equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:26">20:10:28:26</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of cost of auxiliary service boards.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:27">20:10:28:27</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of cost of service observing boards.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:28">20:10:28:28</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of traffic service position system investments.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:29">20:10:28:29</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tandem switching equipment -- Category 2 -- Accounts 2210, 2211, 2212, and 2215 -- Included equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:30">20:10:28:30</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tandem switching equipment at toll center toll offices -- Included equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:31">20:10:28:31</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tandem switching equipment at tributary offices -- Included equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:32">20:10:28:32</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tandem switching equipment at all switching entities -- Included equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:33">20:10:28:33</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of cost of tandem switching equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:34">20:10:28:34</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Local switching equipment -- Category 3 -- Accounts 2210, 2211, 2212, and 2215 -- Included equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:35">20:10:28:35</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of category 3 investment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:36">20:10:28:36</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Circuit equipment -- Category 4 -- Accounts 2230, 2231, and 2232 -- Included equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:37">20:10:28:37</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of cost of circuit equipment to subsidiary categories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:38">20:10:28:38</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Separation of circuit equipment into basic circuit equipment and special circuit equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:39">20:10:28:39</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Segregation of cost of exchange circuit equipment and interexchange circuit equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:40">20:10:28:40</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of cost of exchange circuit equipment among the operations.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:41">20:10:28:41</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of cost of interexchange circuit equipment among the operations.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:42">20:10:28:42</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of cost of intrastate private line circuits and message circuits.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:43">20:10:28:43</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Segregation and apportionment of the cost of special circuit equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:44">20:10:28:44</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Host/remote message circuit equipment -- Category 4.3 -- Included equipment -- Apportionment of cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:45">20:10:28:45</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Information origination/termination equipment -- Included equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:46">20:10:28:46</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Segregation of cost of information origination/termination equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:47">20:10:28:47</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other information origination/termination equipment -- Category 1 -- Included equipment -- Allocation of cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:48">20:10:28:48</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Customer premises equipment -- Category 2 -- Assignment of cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:49">20:10:28:49</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cable and wire facilities -- Account 2410 -- Included plant.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:50">20:10:28:50</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exchange cable and wire facilities categories -- Included facilities.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:51">20:10:28:51</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interexchange cable and wire facilities -- Category 3 -- Included services and facilities.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:52">20:10:28:52</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Host/remote message cable and wire facilities -- Category 4.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:53">20:10:28:53</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of cable and wire facilities to categories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:54">20:10:28:54</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Additional costs of high-frequency transmission.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:55">20:10:28:55</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of cost of cable loading.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:56">20:10:28:56</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of cost of other cable plant.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:57">20:10:28:57</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of cost of aerial wire.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:58">20:10:28:58</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Poles and antenna-supporting structures -- Included equipment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:59">20:10:28:59</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of cost of poles.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:60">20:10:28:60</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of cost of conduit systems.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:61">20:10:28:61</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exchange line cable and wire facilities -- Category 1 -- Apportionment of cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:62">20:10:28:62</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Wideband and exchange trunk cable and wire facilities -- Category 2 -- Apportionment of cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:63">20:10:28:63</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interexchange cable and wire facilities -- Category 3 -- Apportionment of cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:64">20:10:28:64</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Host/remote message cable and wire facilities -- Category 4 -- Apportionment of cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:65">20:10:28:65</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortizable tangible assets -- Account 2680 -- Apportionment of cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:66">20:10:28:66</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortizable intangible assets -- Account 2690 -- Apportionment of cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:67">20:10:28:67</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other telecommunications plant -- Apportionment of cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:68">20:10:28:68</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rural telephone bank stock -- Investment in nonaffiliated companies -- Account 1402.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:69">20:10:28:69</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Material and supplies -- Account 1220 -- Apportionment of cost.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:70">20:10:28:70</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash working capital -- Apportionment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:71">20:10:28:71</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equal access investment -- Included costs.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:72">20:10:28:72</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Allocation of equal access investment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:73">20:10:28:73</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating revenues and certain income accounts -- General.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:74">20:10:28:74</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating revenues -- Accounts.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:75">20:10:28:75</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of basic local services revenues -- Account 5000.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:76">20:10:28:76</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Network access revenue -- Account 5080.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:77">20:10:28:77</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; End user revenue -- Account 5081.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:78">20:10:28:78</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Switched access revenue -- Account 5082.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:79">20:10:28:79</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Special access revenue -- Account 5083.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:80">20:10:28:80</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of intrastate access revenues -- Account 5084.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:81">20:10:28:81</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of long distance message revenues -- Account 5100.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:82">20:10:28:82</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of miscellaneous revenues -- Account 5200.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:83">20:10:28:83</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of uncollectible revenues -- Account 5300.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:84">20:10:28:84</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of other operating income and expenses -- Account 7100.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:85">20:10:28:85</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Nonoperating income and expenses -- Account 7300.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:86">20:10:28:86</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest and related items -- Account 7500 -- Apportionment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:87">20:10:28:87</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of extraordinary items -- Account 7600.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:88">20:10:28:88</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating expenses and operating taxes -- General.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:89">20:10:28:89</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Subsidiary record categories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:90">20:10:28:90</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Plant-specific operations expenses -- Accounts -- General apportionment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:91">20:10:28:91</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Network support expenses, account 6110 -- General support expenses, account 6120 -- Included expenses -- Apportionment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:92">20:10:28:92</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Central office expenses, accounts 6210, 6220, and 6230 -- Apportionment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:93">20:10:28:93</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Classification of information origination/termination expenses, account 6310.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:94">20:10:28:94</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other information origination/termination equipment expenses -- Included expenses -- Apportionment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:95">20:10:28:95</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of customer premises equipment expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:96">20:10:28:96</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cable and wire facilities expenses, account 6410 -- Included expenses -- Assignment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:97">20:10:28:97</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Plant-nonspecific operations expenses -- Accounts.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:98">20:10:28:98</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other property plant and equipment expenses, account 6510 -- Included expenses -- Apportionment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:99">20:10:28:99</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Network operations expenses, account 6530 -- Included expenses -- Apportionment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:100">20:10:28:100</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Access expenses, account 6540 -- Included expenses -- Assignment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:101">20:10:28:101</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Depreciation and amortization expenses, account 6560 -- Included expenses -- Separation of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:102">20:10:28:102</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Customer operations expenses -- Accounts.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:103">20:10:28:103</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of marketing expenses, account 6610.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:104">20:10:28:104</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Classification of services expenses, account 6620 -- Apportionment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:105">20:10:28:105</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Telephone operator services -- Included expenses -- Apportionment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:106">20:10:28:106</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Published directory listing -- Included expenses -- Assignment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:107">20:10:28:107</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All other -- Categories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:108">20:10:28:108</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All other, category 1 -- Local business office expense -- Subcategories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:109">20:10:28:109</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; End user service order processing -- Included expenses -- Subcategories -- Assignment of subcategories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:110">20:10:28:110</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; End user payment and collection -- Included expenses -- Subcategories -- Assignment of subcategories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:111">20:10:28:111</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; End user billing inquiry -- Included expenses -- Subcategories -- Assignment of subcategories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:112">20:10:28:112</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intrastate interexchange carrier service order processing -- Included expenses -- Subcategories -- Assignment of subcategories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:113">20:10:28:113</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intrastate interexchange carrier payment and collection -- Included expenses -- Subcategories -- Assignment of subcategories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:114">20:10:28:114</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intrastate interexchange carrier billing inquiry -- Included expenses -- Subcategories -- Assignment of subcategories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:115">20:10:28:115</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:116">20:10:28:116</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All other, category 2 -- Customer services expenses (revenue accounting) -- Included expenses -- Classifications.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:117">20:10:28:117</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Message processing -- Included expenses -- Subcategories -- Assignment of subcategories.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:118">20:10:28:118</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other billing and collecting -- Included expenses -- Segregation into services -- Assignment of service expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:119">20:10:28:119</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Assignment of end user common line charge billing expense.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:120">20:10:28:120</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Carrier access charge billing and collecting -- Included expenses -- Apportionment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:121">20:10:28:121</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All other, category 3 -- All other customer services expenses -- Apportionment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:122">20:10:28:122</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Corporate operations expenses -- Accounts.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:123">20:10:28:123</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Executive and planning, account 6710 -- General and administrative, account 6720 -- Assignment of expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:124">20:10:28:124</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Operating taxes, account 7200 -- Included taxes.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:125">20:10:28:125</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment procedures for operating taxes.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:126">20:10:28:126</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equal access -- Included expenses.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:127">20:10:28:127</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reserves and deferrals -- Accounts.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:128">20:10:28:128</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accumulated depreciation, account 3100 -- Separation of amounts.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:129">20:10:28:129</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accumulated depreciation, property held for future telecommunications use, account 3200 -- Apportionment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:130">20:10:28:130</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accumulated amortization, tangible, account 3400 -- Accumulated amortization, intangible, account 3500 -- Accumulated amortization, other, account 3600 -- Apportionment.</p> <p><a href="DisplayRule.aspx?Rule=20:10:28:131">20:10:28:131</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net current deferred operating income taxes, account 4100 -- Net noncurrent deferred operating income taxes, account 4340 -- Apportionment.</p> </div> </body> </html>