47 C.F.R. § 36.201
Section arrangement.
Cite as 47 C.F.R. § 36.201 (2026)
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]