[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: 47CFR36.211]

[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. 36.211  General.

    (a) Operating revenues are included in the following accounts:

------------------------------------------------------------------------
                                                                Account
                        Account title                             No.
------------------------------------------------------------------------
Basic local service revenue (Class B telephone companies)....       5000
Basic Area Revenue (Class A telephone companies).............       5001
Network Access Revenues:
    End User Revenue.........................................       5081
    Switched Access Revenue..................................       5082
    Special Access Revenue...................................       5083
    Long Distance Message Revenue............................       5100
    Miscellaneous Revenue....................................       5200
    Uncollectible Revenue....................................       5300
------------------------------------------------------------------------


[69 FR 12550, Mar. 17, 2004]