StacksVerified U.S. regulatory reference

47 CFR §36.221

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Amounts relating to translation in foreign exchange differentials are assigned to the interstate operations.
  2. (b)All other amounts are apportioned based on Telecommunications Plant in Service, Account 2001, if plant related, or on the nature of the item reflected in the account, if not plant related.