20:10:28:98Other property plant and equipment expenses, account 6510 -- Included expenses -- Apportionment of expenses.

Account 6510, other property plant and equipment expenses, is used to record the expenses associated with property held for future telecommunications use and the provisioning of material and supplies. The expenses in this account are apportioned among the operations based on the separation of account 2001, telecommunications plant in service.

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