[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: 47CFR36.224] [Page 479] 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. 36.224 Extraordinary items--Account 7600. (a) Amounts in this account of an operating nature are apportioned on a basis consistent with the nature of these items.