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 - Certain Income Accounts
  8. 47 CFR § 36.224
47 CFR § 36.224
Extraordinary items—Account 7600
February 16, 2021
CFR

(a) Amounts in this account of an operating nature are apportioned on a basis consistent with the nature of these items.

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§ 36.223 Interest and related items—Account 7500
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§ 36.225 Income effect of jurisdictional ratemaking differences—Account 7910

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