1. Regulations
  2. title 47
  3. chapter I-i1
  4. part 36
  5. subpart C
  6. subjgrp 104
  7. § 36.221

View all text of Subjgrp 104 [§ 36.221 - § 36.225]

§ 36.221 - Other operating income and expenses—Account 7100.

(a) Amounts relating to translation in foreign exchange differentials are assigned to the interstate operations.

(b) All other amounts are apportioned based on Telecommunications Plant in Service, Account 2001, if plant related, or on the nature of the item reflected in the account, if not plant related.

AUTHORITY: 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.

SOURCE: 52 FR 17229, May 6, 1987, unless otherwise noted.

CITE AS: 47 CFR 36.221