General.

  1. Law
  2. CFR 47
  3. Telecommunication
  4. Federal Communications Commission
  5. Common Carrier Services
  6. Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies
  7. Operating Revenues and Certain Income Accounts
  8. Operating Revenues
  9. General.

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§ 36.211 General.

Operating revenues are included in the following accounts:

Expand Table
Account title Account No.
Basic Local Service Revenue 5000
Network Access Revenues:
End User Revenue 5081
Switched Access Revenue 5082
Special Access Revenue 5083
Long Distance Message Revenue 5100
Miscellaneous Revenue 5200
Uncollectible Revenue 5300

[69 FR 12550, Mar. 17, 2004, as amended at 83 FR 63585, Dec. 11, 2018]


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