Sec. 666.3. Plant nonspecific operations expense

The plant nonspecific operations expense accounts, 6510 through 6565, shall include expenses related to property held for future telecommunications use, provisioning expenses, network operations expenses, and depreciation and amortization expenses. Accounts in this group (except for accounts 6540, Access Expense, and accounts 6560 through 6565) shall include the costs of performing activities described in narratives for individual accounts. These costs shall also include the costs of supervision and office support of these activities.