[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: 47CFR36.215] [Page 478] 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. 36.215 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.