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  1. Regulations
    All Titles
  2. title 47
    Telecommunication
  3. chapter I-i1
    CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
  4. part 36
    PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1
  5. subpart C
    Subpart C—Operating Revenues and Certain Income Accounts

Subpart C. Subpart C—Operating Revenues and Certain Income Accounts

    • General

      • SECTION § 36.201 - Section arrangement.
      • SECTION § 36.202 - General.
    • Operating Revenues

      • SECTION § 36.211 - General.
      • SECTION § 36.212 - Basic local services revenue—Account 5000.
      • SECTION § 36.213 - Network access services revenues.
      • SECTION § 36.214 - Long distance message revenue—Account 5100.
      • SECTION § 36.215 - Miscellaneous revenue—Account 5200.
      • SECTION § 36.216 - Uncollectible revenue—Account 5300.
    • Certain Income Accounts

      • SECTION § 36.221 - Other operating income and expenses—Account 7100.
      • SECTION § 36.222 - Nonoperating income and expenses—Account 7300.
      • SECTION § 36.223 - Interest and related items—Account 7500.
      • SECTION § 36.224 - Extraordinary items—Account 7600.
      • SECTION § 36.225 - Income effect of jurisdictional ratemaking differences—Account 7910.
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