[Code of Federal Regulations] [Title 47, Volume 2] [Revised as of October 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 47CFR36.201] [Page 477] TITLE 47--TELECOMMUNICATION CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) PART 36_JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR \ Subpart C_Operating Revenues and Certain Income Accounts Sec. 36.201 Section arrangement. General (a) This subpart is arranged in sections as follows: General...................................................... 36.202 Operating Revenues........................................... 36.211 Basic local services revenue--Account 5000 (Class B 36.212 telephone companies); Basic area revenue--Account 5001 (Class A telephone companies)........................... Network Access Revenues--Accounts 5081 thru 5083......... 36.213 Long Distance Message Revenue--Account 5100.............. 36.214 Miscellaneous Revenue--Account 5200...................... 36.215 Uncollectible Revenue--Account 5300...................... 36.216 Certain Income Accounts: Other Operating Income and Expenses--Account 7100........ 36.221 Nonoperating Income and Expenses--Account 7300........... 36.222 Interest and Related Items--Account 7500................. 36.223 Extraordinary Items--Account 7600........................ 36.224 Income Effect of Jurisdictional Ratemaking Differences-- 36.225 Account 7910............................................ [69 FR 12550, Mar. 17, 2004]