[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: 47CFR36.202]

[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. 36.202  General.

    (a) This section sets forth procedures for the apportionment among 
the operations of operating revenues and certain income and expense 
accounts.
    (b) Except for the Network Access Services Revenues, subsidiary 
record categories are maintained for all revenue accounts in accordance 
with the requirements of part 32. These subsidiary records identify 
services for the appropriate jurisdiction and will be used in 
conjunction with apportionment procedures stated in this manual.

                           Operating Revenues