Uncollectible revenue - Account 5300.

  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. Uncollectible revenue - Account 5300.

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§ 36.216 Uncollectible revenue - Account 5300.

The amounts in this account are apportioned among the operations on the basis of analysis during a representative period of the portion of Account 1171, Allowance for doubtful accounts, related to telecommunications billing.

[69 FR 12551, Mar. 17, 2004]


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