20:10:28:84Apportionment of other operating income and expenses -- Account 7100.

All other intrastate operating income and expense amounts, account 7100, are apportioned between toll and other services based on telecommunications plant in service, account 2001, if plant related, or on the nature of the item reflected in the account, if not plant related.

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