[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: 47CFR36.213]

[Page 479]
 
                       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. 36.213  Network access services revenues.

    (a) Network Access Revenue--Account 5080. (1) This account shall be 
used by Class A and Class B telecommunications companies to summarize 
the contents of accounts 5081 through 5084.
    (b) End User Revenue--Account 5081. (1) Revenues in this account are 
assigned to the interstate operation.
    (c) Switched Access Revenue--Account 5082. (1) Revenues in this 
account are assigned to the interstate operation.
    (d) Special Access Revenue--Account 5083. (1) Revenues in this 
account are assigned to the interstate operation.
    (e) State Access Revenue--Account 5084. (1) Revenues in this account 
are assigned to the state operation.