47 C.F.R. § 36.224 Extraordinary items—Account 7600.
Title 47 - Telecommunication
(a) Amounts in this account of an operating nature are apportioned on a basis consistent with the nature of these items.
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
Certain Income Accounts
§ 36.224 Extraordinary items—Account 7600.