47 C.F.R. § 36.201 Section arrangement.
Title 47 - Telecommunication
(a) This subpart is arranged in sections as follows: [69 FR 12550, Mar. 17, 2004]
Title 47: Telecommunication
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Operating Revenues and Certain Income Accounts
General
§ 36.201 Section arrangement.
General...................................................... 36.202Operating Revenues........................................... 36.211 Basic local services revenue_Account 5000 (Class B 36.212 telephone companies); Basic area revenue_Account 5001 (Class A telephone companies)........................... Network Access Revenues_Accounts 5081 thru 5083.......... 36.213 Long Distance Message Revenue_Account 5100............... 36.214 Miscellaneous Revenue_Account 5200....................... 36.215 Uncollectible Revenue_Account 5300....................... 36.216Certain Income Accounts: Other Operating Income and Expenses_Account 7100......... 36.221 Nonoperating Income and Expenses_Account 7300............ 36.222 Interest and Related Items_Account 7500.................. 36.223 Extraordinary Items_Account 7600......................... 36.224 Income Effect of Jurisdictional Ratemaking 36.225 Differences_Account 7910................................
