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e-CFR data is current as of January 14, 2021

Title 47Chapter ISubchapter BPart 36Subpart C → Subject Group


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.

This subpart is arranged in sections as follows:

General36.202
Operating Revenues36.211
Basic local services revenue—Account 500036.212
Network Access Revenues—Accounts 5081 thru 508336.213
Long Distance Message Revenue—Account 510036.214
Miscellaneous Revenue—Account 520036.215
Uncollectible Revenue—Account 530036.216
Certain Income Accounts:
Other Operating Income and Expenses—Account 710036.221
Nonoperating Income and Expenses—Account 730036.222
Interest and Related Items—Account 750036.223
Extraordinary Items—Account 760036.224
Income Effect of Jurisdictional Ratemaking Differences—Account 791036.225

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

§36.202   General.

(a) This section sets forth procedures for the apportionment among the operations of operating revenues and certain income and expense accounts.

(b) Except for the Network Access Revenues, subsidiary record categories are maintained for all revenue accounts in accordance with the requirements of part 32. These subsidiary records identify services for the appropriate jurisdiction and will be used in conjunction with apportionment procedures stated in this manual.

[52 FR 17299, May 6, 1987, as amended at 69 FR 12550, Mar. 17, 2004]

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