C.F.R.
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Title 47
» CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION › SUBCHAPTER B—COMMON CARRIER SERVICES › PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 › Subpart D—Operating Expenses and Taxes
(a) For apportionment purposes this classification must be divided into three categories:
(1) Category 1—Local Business Office Expense.
(2) Category 2—Customer Services Expense.
(3) Category 3—All Other Customer Services Expense.