This subpart is arranged in sections as follows:
| General | 36.202 |
| Operating Revenues | 36.211 |
| Basic local services revenue - Account 5000 | 36.212 |
| Network Access Revenues - Accounts 5081 thru 5083 | 36.213 |
| Long Distance Message Revenue - Account 5100 | 36.214 |
| Miscellaneous Revenue - Account 5200 | 36.215 |
| Uncollectible Revenue - Account 5300 | 36.216 |
| Certain Income Accounts: | |
| Other Operating Income and Expenses - Account 7100 | 36.221 |
| Nonoperating Income and Expenses - Account 7300 | 36.222 |
| Interest and Related Items - Account 7500 | 36.223 |
| Extraordinary Items - Account 7600 | 36.224 |
| Income Effect of Jurisdictional Ratemaking Differences - Account 7910 | 36.225 |
[69 FR 12550, Mar. 17, 2004, as amended at 83 FR 63585, Dec. 11, 2018]