[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR36.201]

[Page 478]
 
                       TITLE 47--TELECOMMUNICATION
 
                    CHAPTER I--FEDERAL COMMUNICATIONS
                         COMMISSION (CONTINUED)
 
PART 36--JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR 
SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES 
AND RESERVES FOR TELECOMMUNICATIONS COMPANIES \1\--Table of Contents
 
        Subpart C--Operating Revenues and Certain Income Accounts
 
Sec. 36.201  Section arrangement.

                                 General


    (a) This subpart is arranged in sections as follows:

General....................................  36.202
Operating Revenues:........................  36.211
  Basic Local Service Revenue--Account 5000  36.212
  Network Access Services Revenues--         36.213
   Accounts 5080 thru 5084.
  Long Distance Message Revenue--Account     36.214
   5100.
  Miscellanous Revenue--Account 5200.......  36.215
  Uncollectible Revenue--Account 5300......  36.216
Certain Income Accounts:
  Other Operating Income and Expenses--      36.221
   Account 7100.
  Nonoperating Income and Expenses--Account  36.222
   7300.
  Interest and Related Items--Account 7500.  36.223
  Extraordinary Items--Account 7600........  36.224
  Income Effect of Jurisdictional            36.225
   Ratemaking Differences--Accounts 7910.



[52 FR 17299, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988]