[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: 47CFR36.216]

[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. 36.216  Uncollectible revenue--Account 5300.

    The amounts in this account are apportioned among the operations on 
the basis of analysis during a representative period of the portion of 
Account 1171, Allowance for doubtful accounts, related to 
telecommunications billing.

[69 FR 12551, Mar. 17, 2004]

                         Certain Income Accounts