[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: 47CFR36.211]

[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. 36.211  General.

    (a) Operating revenues are included in the following accounts:

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                                                                Account
                        Account Title                             No.
------------------------------------------------------------------------
Basic Local Service Revenue..................................       5000
Network Access Service Revenues:
  Network Access Revenue.....................................       5080
  End User Revenue...........................................       5081
  Switched Access Revenue....................................       5082
  Special Access Revenue.....................................       5083
  State Access Revenue.......................................       5084
Long Distance Message Revenue................................       5100
Miscellaneous Revenue........................................       5200
Uncollectible Revenue........................................       5300
------------------------------------------------------------------------