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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 47 - Telecommunication |
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Chapter I - Federal Communications Commission |
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SubChapter B - Common Carrier Services |
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Part 36 - Jurisdictional Separations Procedures; Standard Procedures for Separating Telecommunications Property Costs, Revenues, Expenses, Taxes and Reserves for Telecommunications Companies 1 |
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Subpart C - Operating Revenues and Certain Income Accounts |
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General |
§ 36.202 - General.
Latest version.
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§ 36.202 General.
(a) This section sets forth procedures for the apportionment among the operations of operating revenues and certain income and expense accounts.
(b) Except for the Network Access Revenues, subsidiary record categories are maintained for all revenue accounts in accordance with the requirements of part 32. These subsidiary records identify services for the appropriate jurisdiction and will be used in conjunction with apportionment procedures stated in this manual.
[52 FR 17299, May 6, 1987, as amended at 69 FR 12550, Mar. 17, 2004]