[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: 47CFR36.216]

[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. 36.216  Uncollectible revenue--Account 5300.

    (a) The amounts in this account are apportioned among the operations 
on the basis of analysis of Account 1181-Accounts Receivable Allowance--
Telecommunication, during a representative period.

[52 FR 17229, May 6, 1987, as amended at 53 FR 33012, Aug. 29, 1988]

                         Certain Income Accounts