47 C.F.R. § 36.214 Long distance message revenue—Account 5100.
Title 47 - Telecommunication
(a) Wideband message service and TWX revenues from monthly and miscellaneous charges, service connections, move and change charges, are apportioned between state and interstate operations on the basis of the relative number of minutes-of-use in the study area. Effective July 1, 2001 through June 30, 2006, all study areas shall apportion Wideband Message Service and TWX revenues among the jurisdictions using the relative number of TWX minutes of use for the twelve-month period ending December 31, 2000. (b) Long Distance private line service revenues from broadcast program transmission audio services and broadcast program transmission video services are assigned to the interstate operation. (c) All other revenues in this account are directly assigned based on their subsidiary record categories or on the basis of analysis and studies. [52 FR 17229, May 6, 1987, as amended at 66 FR 33206, June 21, 2001]
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
§ 36.214 Long distance message revenue—Account 5100.
