47 CFR 36.211 - General.

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Title 47: Telecommunication

CHAPTER I: FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)

SUBCHAPTER B: COMMON CARRIER SERVICES

PART 36: JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1

Subpart C: Operating Revenues and Certain Income Accounts

: Operating Revenues

36.211 - General.

(a) Operating revenues are included in the following accounts:

Account title	Account No.
Basic local service revenue (Class B telephone companies)	5000
Basic Area Revenue (Class A telephone companies)	5001
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]

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