C.F.R. » Title 47 » CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION › 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

47 C.F.R. § 36.211

General

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Operating revenues are included in the following accounts:

Account titleAccount No.
Basic Local Service Revenue5000
Network Access Revenues:
End User Revenue5081
Switched Access Revenue5082
Special Access Revenue5083
Long Distance Message Revenue5100
Miscellaneous Revenue5200
Uncollectible Revenue5300
[69 FR 12550, Mar. 17, 2004, as amended at 83 FR 63585, Dec. 11, 2018]