[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: 47CFR36.215]

[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. 36.215  Miscellaneous revenue--Account 5200.

    (a) Directory revenues are assigned to the exchange operation.
    (b) Billing and collection revenues are assigned on the basis of 
services being provided.
    (c) All other revenues are apportioned on the basis of analysis.