20:10:28:93Classification of information origination/termination expenses, account 6310.

Information origination/termination expenses, account 6310, are classified as other information origination/termination equipment expenses and as customer premises equipment expenses. For some companies, these classifications are available from accounting records; for others, they are obtained by means of analysis of plant, accounting, or other records for a representative period.

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