Sec. 666.2. Plant specific operations expense

(a) The plant specific operations expense accounts, 6110 through 6441, shall be used to record costs related to specific kinds of telecommunications plant.

(b) The plant specific operations expense accounts predominantly mirror the telecommunications plant in service detail accounts and are numbered consistently with them; the first digit of the expense account being six and the remaining digits being the same as the last three numbers of the related plant account. In classifying plant specific operations expenses, the text of the corresponding plant account should be consulted to ensure appropriateness.

(c) The plant specific operations expense accounts shall include the costs of inspecting, testing (except as specified in account 6533, Testing Expense) and reporting on the condition of telecommunications plant to determine the need for repairs, replacements, rearrangements and changes; performing routine work to prevent trouble (except as specified in account 6533), replacing items of plant other than retirement units; rearranging and changing the location of plant not retired; repairing material for reuse; restoring the condition of plant damaged by storms, floods, fire or other casualties (other than the cost of replacing retirement units); inspecting after repairs have been made; and receiving training to perform these kinds of work. Also included are the costs of direct supervision (immediate or first-level) and office support of this work.

(d) In addition to the activities specified in subdivision (c) of this section, the appropriate plant specific operations expense accounts shall include the cost of personnel whose principal job is the operation of plant equipment, such as general purpose computer operators, aircraft pilots, chauffeurs and shuttle bus drivers. However, when the operation of equipment is performed as part of identifiable functions (such as the use of office equipment, capital tools or motor vehicles) the operators' cost shall be charged to accounts appropriate for those functions. (For costs of operator services personnel, see accounts 6621, Call Completion Services, and 6622.1, Number Services—Directory Assistance, and for costs of test board personnel see account 6533.)