1. LawStack
  2. Title 47 - Telecommunication
  3. Chapter I - FEDERAL COMMUNICATIONS COMMISSION
  4. Subchapter B - COMMON CARRIER SERVICES
  5. Part 36 - JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
  6. Subpart C - Operating Revenues and Certain Income Accounts
  7. Topic - Operating Revenues
  8. 47 CFR § 36.215
47 CFR § 36.215
Miscellaneous revenue—Account 5200
February 16, 2021
CFR

(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.

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§ 36.214 Long distance message revenue—Account 5100
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§ 36.216 Uncollectible revenue—Account 5300

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