[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: 47CFR36.202]

[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. 36.202  General.

    (a) This section sets forth procedures for the apportionment among 
the operations of operating revenues and certain income and expense 
accounts.
    (b) Except for the Network Access Revenues, subsidiary record 
categories are maintained for all revenue accounts in accordance with 
the requirements of part 32. These subsidiary records identify services 
for the appropriate jurisdiction and will be used in conjunction with 
apportionment procedures stated in this manual.

[52 FR 17299, May 6, 1987, as amended at 69 FR 12550, Mar. 17, 2004]

                           Operating Revenues