Private branch exchange service supervisors,

pay and expenses of. Repairs of furniture and office equipment, and cost and repairs of individual items of small value or short life.

Summarization of service observation data. Traveling expenses.

NOTE A: The expense of instructing customers in the use of station equipment in the course of station installation activities shall be included in the accounts charged with the cost of such activities.

NOTE B: The recording and adjustment of traffic service complaints performed by operating forces in the course of completing calls shall be included in account 624.

NOTE C: The pay of operators, supervisors, and other employees in central office operating rooms engaged in listening-in work in connection with coaching operators shall be charged to account 624.

[28 F.R. 13039, Dec. 5, 1963, as amended at 32 F.R. 2633, Feb. 8, 1967; 36 F.R. 8375, May 5, 1971]

§ 31.624 Operators' wages.

(a) This account shall include the pay of chief operators, assistant chief operators, supervisors, ticket distributors, switchboard operators, information operators, directory operators, private branch exchange operators, telegraph operators, teletypewriter operators, operators employed in quoting toll rates and charges, listening-in work in connection with coaching operators, helping subscribers to place and complete calls together with the incidental recording of subscribers' complaints, operating telephotographic equipment, and all other operators employed in the operation of central office and private branch exchange equipment.

(b) This account shall include also the pay of clerks, stenographers, personnel assistants, and messengers engaged in line assignments, peg counts, message register readings, plug counts, preparing time or attendance records, pay rolls, intercepting records, panel and jack records, line and station reports, delivering messages or notifying persons of calls, facilities administration, ticket investigation, and similar traffic work performed in central offices or centralized outside of central offices. It shall include the pay of such employees while engaged in underlining switchboard jacks and placing and changing number plates and designation strips.

NOTE A: The pay of operators at public telephone stations shall be charged to account 632.

NOTE B: Commissions or agency-contract. allowances paid to exchange agents or man

agers in lieu of salary, operating expenses, etc., shall be equitably apportioned to construction, maintenance, traffic, commercial, or other accounts affected.

NOTE C: The pay and expenses of operators, supervisors, chief operators, etc., while attending supplemental training or postgraduate operating schools shall be charged to account 627.

[28 F.R. 13039, Dec. 5, 1963, as amended at 32 F.R. 2633, Feb. 8, 1967]

§ 31.626 Rest and lunch rooms.

This account shall include the cost of operating rest and lunch rooms for central office employees, including the cost of meals provided for such employees. This includes the cost of operating such facilities as rest rooms, quiet rooms, reading rooms, medical rooms, locker rooms, check rooms, sleeping rooms, and dormitories. Credit to this account amounts received for meals served.

House service.

Laundry.
Linen.

Lunch-room

(Note also account 707.)

managers, cooks, cashiers, waiters, and kitchen helpers, pay and expenses of.

Medical supplies, including first-aid materials, used in operators' quarters. Newspapers, magazines, and phonograph records.

Nurses, matrons, and attendants for operators' quarters, pay and expenses of. Postage, printing, and stationery. Repairs of furniture and equipment, and cost and repairs of individual items of small value or short life. Silverware. Uniforms.

NOTE: The net cost of operating central office rest and lunch rooms used, except incidentally, by other than employees of the traffic department shall be apportioned on an equitable basis to the departments benefited.

[28 F.R. 13039, Dec. 5, 1963, as amended at 32 F.R. 2633, Feb. 8, 1967

§ 31.627 Operators' employment and training.

This account shall include expenses incurred in the employment and training of operators whether or not a school is maintained.

ITEMS

(Note 31.01-8)

Advertising for operators, cost of.

Pay and expenses of employees engaged in the employment of operators and in interviewing applicants.

Pay and expenses of instructors, messengers, personnel supervisors, etc., in schools. Pay of operators, supervisors, chief operators, etc., attending supplemental training or post-graduate courses.

Pay of student operators rendering no service.

Postage, printing, and stationery.

Repairs of furniture and office equipment, and cost and repairs of individual items of small value or short life.

Supplies for employment and school work.
Traveling expenses.

NOTE: The cost of house service for operators' schools shall be charged to account 630. (Note also account 707.)

[28 F.R. 13039, Dec. 5, 1963, as amended at 32 F.R. 2633, Feb. 8, 1967]

Message records such as paper tickets, mark sense cards, AMA tapes, magnetic tapes, etc., traffic department's expense of. Office supplies. Printing and distributing tariff and route data, traffic department's proportion of cost of. (See also Note A to this account.) Printing directories of telephone numbers by street addresses, traffic department's expense of. (See also Note B to this account.)

Tickets and other central office stationery and supplies furnished connecting com.. panies.

Transportation of message records, traffic department's expense of.

NOTE A: The expense of preparing tariff and route data incurred by the traffic department shall be charged to acount 621.

NOTE B: The cost of such directories prepared by the directory department shall be charged to account 649.

[28 F.R. 13039, Dec. 5, 1963, as amended at 32 F.R. 2633, Feb. 8, 1967; 36 F.R. 8375, May 5, 1971]

provided in account 626, "Rest and lunch rooms." (Note also account 707.)

ITEMS

(Note 31.01-8)

Electricity for elevators, fans, lights, and ventilators. (See also Note A to this ac count.)

Fuel, towels, water, toilet, and other supplies. NOTE A: The cost of electricity used in connection with central office equipment instal.. lation shall be charged to account 221.

NOTE B: The cost of house service for central office plant quarters shall be charged to account 604 or to an appropriate clearing account.

[28 F.R. 13039. Dec. 5, 1963, as amended at 32 F.R. 2633, Feb. 8, 1967; 36 F.R. 8375, May 5, 1971]

Rent of typewriters for central offices.

Repairs of furniture and office equipment, and cost and repairs of individual items of small value or short life used in central office operating quarters. (See also Note B to this account.)

Time service furnished the company by others.

Transportation for divided tour operators. Traveling expenses of employees whose pay is chargeable to account 624.

NOTE A: The pay of company employees engaged in central office messenger service shall be charged to account 624.

NOTE B: Repairs of furniture and office equipment and the cost and repairs of individual items of small value or short life used in central office plant quarters shall be charged to account 604 or to an appropriate clearing account. Such costs for items used in rest and lunch room quarters shall be charged to account 626, and those for items used in operators' employment and school quarters shall be charged to account 627.

[28 F.R. 13039, Dec. 5, 1963, as amended at 36 F.R. 8375, May 5, 1971]

§ 31.633

Other traffic expenses.

This account shall include all traffic expenses not properly chargeable to other accounts.

NOTE A: Rent paid for central offices shall be charged to account 671.

NOTE B: Traffic expenses incurred in the operation of special-type equipment, such as public-address systems, telephotographic, radio broadcasting and receiving, motionpicture and public-demonstration equipment, shall be charged, so far as practicable, to the traffic expense accounts provided for the expenses of regular telephone operations. § 31.634 Joint traffic expenses-Dr.

This account may include amounts payable to other telephone companies for joint expenses, as provided in § 31.6-62. § 31.635 Joint traffic expenses

Cr.

This account may include amounts receivable from other telephone companies for joint traffic expenses, as provided in § 31.6-62.

COMMERCIAL EXPENSES

§ 31.640 General commercial adminis

tration.

This account shall include the pay, office, traveling, and other expenses of officers directly in charge of the general administration of the commercial department either for the company as a

whole or a territorial subdivision; also the pay and expenses of their assistants and office forces.

ITEMS

(Note § 31.01-8)

Commercial surveys, forecasts, rate-plan studies, and development studies. (See also Note B to this account.)

General, division, and district commercial managers, supervisors, superintendents, and engineers, pay and expenses of. (See also Notes A and B to this account.) House service. (Note also account 707.) Office supplies.

Postage, printing, and stationery. Preparing, printing, and distributing tariff and route data, commercial department's expense of.

Repairs of furniture and office equipment, and cost and repairs of individual items of small value or short life.

Traveling expenses.

NOTE A: The pay and expenses of an employee engaged in direct supervision of commercial activities, the cost of which is provided for in specific accounts, such as a manager in direct charge of local commercial operations, an advertising manager, a supervisor in direct charge of a group of salesmen, a directory manager, or a representative in charge of connecting company relations, shall be charged to the account or accounts provided for such costs.

NOTE B: The cost of commercial engineering applicable to construction shall be credited to this account.

[28 F.R. 13039, Dec. 5, 1963, as amended at 36 F.R. 8375, May 5, 1971]

Managers and their office forces in charge of advertising and publicity, pay and expenses

of.

Motion pictures.

Office supplies.

Postage, printing, and stationery. Promotional advertising in the company's directories, such as colored page inserts, when additional printing and binding costs are incurred.

Radio and television programs.

Repairs of furniture and office equipment, and cost and repairs of individual items of small value or short life. Traveling expenses. Window displays.

NOTE A: The cost of newspaper advertisements, literature, etc., other than for commercial advertising purposes, such as advertisements of stock and bond issues, advertising for operators, notices of dividends declared, and advertisements for sale of directory advertising, or to popularize and increase use of classified sections of directories, shall be charged to the accounts appropriate for such costs.

NOTE B: The pay and expenses of employees performing incidental services in connection with industrial exhibits and public demonstrations of telephones, switchboards, etc., shall be included in the accounts chargeable with the pay and expenses of the employees' regular activities. (Note also § 31.6-63.)

NOTE C: The cost of flags, bunting, and similar expenses of decorating buildings shall be charged to account 707 or to the appropriate expense account of the department concerned.

[28 F.R. 13039, Dec. 5, 1963, as amended at 32 F.R. 2633, Feb. 8, 1967; 36 F.R. 8375, May 5, 1971]

§ 31.643 Sales expense.

This account shall include expenses incurred in canvassing for new business or for changing or renewing existing service, also in interviewing customers for promoting the further use of service.

ITEMS

(Note § 31.01-8)

Canvassers and salesmen, pay and expenses of. (See also note to this account.) Canvassing for purpose of regrading service or for sale of additional service.

Commercial service studies of subscribers'

service.

House service. (Note also account 707.)
Office supplies.

Postage, printing, and stationery.

Repairs of furniture and office equipment, and cost and repairs of individual items of small value or short life.

Traveling expenses.

NOTE: The pay and expenses of employees engaged in securing advertisements for directories shall be charged to account 132 or account 649, as may be appropriate.

Business office signs on windows, doors, etc. Coin-box collectors, guards and supervisors of coin-box collections, pay and expenses of. Customers' accounts, cost of keeping and billing, when performed in the course of local commercial operations. (See also Note C to this account.)

Fees paid banks or others for collection of customers' bills. (For law expenses see account 664.)

House service. (Note also account 707.) Managers in charge of local commercial operations, supervisors, service representatives, bookkeepers, cashiers, clerks, and collectors, pay and expenses of. (See also Note C to this account.)

Office supplies.

Postage, printing, and stationery. Repairs of furniture and office equipment, and cost and repairs of individual items of small value or short life. Traveling expenses.

NOTE A: This account shall include the entire pay and expenses of employees in busi

ness offices who are only incidentally enIf gaged in promotion or directory work. such employees are assigned all or a part of their time to promotion or directory work, equitable portions of their pay and expenses shall be charged to the accounts provided for such expenses. (Note also § 31.6-63.)

NOTE B: The cost of duplicating, recording, and handling contract or service orders after preparation by the commercial department shall be charged to the accounts of the department incurring the expense.

NOTE C: When customers' accounts are kept and bills rendered by the accounting department, the expense involved, including pay and expenses of bookkeepers and clerks, shall be charged to account 662.

[28 F.R. 13039, Dec. 5, 1963, as amended at 32 F.R. 2634, Feb. 8, 1967; 36 F.R. 8375, May 5, 1971]

§ 31.648 Public telephone commissions.

This account shall include amounts paid, either in the form of percentages of receipts, flat amounts deducted from receipts or other specified sums, to the owners or tenants of premises upon which attended and nonattended public and semipublic telephone stations are located, as general compensation for occupancy privileges, light, heat, attendance, and all services rendered incident to the furnishing of service from such stations.

NOTE: The pay of operators and other attendants employed by the company at public telephone stations shall be charged to account 632.

§ 31.649 Directory expenses.

This account shall include expenses incurred in preparing copy, printing, binding, and distributing directories, and the cost of securing advertisements for directories. It shall include also the cost of directories of other companies purchased for the use of the company or for distribution or sale to its customers. This account shall be credited with amounts received as salvage on old directories. (Note also account 132.)

pared by directory department, cost of. Postage, printing, and stationery.

Preparing and printing special editions of directories, including addenda thereto, by the directory department for use of traffic department. (See also Note C to this account.)

Preparing and printing street address, toll and other special directories, including addenda thereto, by directory department. (See also Note C to this account.)

Repairs of furniture and office equipment, and cost and repairs of individual items of small value or short life.

Transportation and distribution of directories, cost of.

Traveling expenses.

NOTE A: All directory expenses may be initially charged to account 132, but shall be cleared to account 649 during the months to which such expenses apply.

NOTE 5: Receipts from the sale or furnishing of new directories, either of a company's own issue or directories purchased from others, shall be credited to account 523.

NOTE C: When such directories are prepared and issued by the traffic department, the costs involved shall be included in the appropriate traffic expense accounts.

NOTE D: Any additional printing and binding costs incurred on account of the company's promotional advertising in its directories, such as colored page inserts, shall be charged to account 642.

[28 F.R. 13039, Dec. 5, 1963, as amended at 36 F.R. 8375, May 5, 1971] § 31.650

Other commercial expenses.

This account shall include all commercial expenses not properly chargeable to other accounts. It shall include any definitely known amounts of losses of revenue collections due to fire or theft, (a) at customers' coin-box stations, (b) at public or semipublic telephone stations, (c) in the possession of collectors en route to collection offices, (d) on hand at collection offices, and (e) between collection offices and banks.

NOTE A: Rent paid for commercial offices shall be charged to account 671.

NOTE B: Commercial expenses incurred in connection with public demonstrations and such services as public address and telephotograph operations shall be charged, so far as practicable, to the commercial expense accounts provided for the expenses of regular telephone operations.

GENERAL OFFICE SALARIES AND EXPENSES § 31.661 Executive department.

This account shall include the pay, office, traveling, and other expenses of offcers who are engaged in the general administration or management of the company, or its affairs in a territorial