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e-CFR data is current as of September 18, 2020

Title 47Chapter ISubchapter BPart 36Subpart C → §36.211


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


§36.211   General.

Operating revenues are included in the following accounts:

Account title Account No.
Basic Local Service Revenue5000
Network Access Revenues:
End User Revenue5081
Switched Access Revenue5082
Special Access Revenue5083
Long Distance Message Revenue5100
Miscellaneous Revenue5200
Uncollectible Revenue5300

[69 FR 12550, Mar. 17, 2004, as amended at 83 FR 63585, Dec. 11, 2018]

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