47 C.F.R. § 36.215 Miscellaneous revenue—Account 5200.
Title 47 - Telecommunication
(a) Directory revenues are assigned to the exchange operation. (b) Billing and collection revenues are assigned on the basis of services being provided. (c) All other revenues are apportioned on the basis of analysis.
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
§ 36.215 Miscellaneous revenue—Account 5200.