47 C.F.R. § 36.211 General.
Title 47 - Telecommunication
(a) Operating revenues are included in the following accounts: [69 FR 12550, Mar. 17, 2004]
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
Operating Revenues
§ 36.211 General.
------------------------------------------------------------------------ Account Account title No.------------------------------------------------------------------------Basic local service revenue (Class B telephone companies).... 5000Basic Area Revenue (Class A telephone companies)............. 5001Network Access Revenues: End User Revenue......................................... 5081 Switched Access Revenue.................................. 5082 Special Access Revenue................................... 5083 Long Distance Message Revenue............................ 5100 Miscellaneous Revenue.................................... 5200 Uncollectible Revenue.................................... 5300------------------------------------------------------------------------
