(a) This subpart is arranged in sections as follows: General...................................................... 36.202Operating Revenues........................................... 36.211
Basic local services revenue--Account 5000 (Class B 36.212
telephone companies); Basic area revenue--Account 5001
(Class A telephone companies)...........................
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...................... 36.216Certain 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-- 36.225
Account 7910............................................
[69 FR 12550, Mar. 17, 2004]