Code of Federal Regulations (alpha)

CFR /  Title 47  /  Part 36  /  Sec. 36.216 Uncollectible revenue--Account 5300.

The amounts in this account are apportioned among the operations on the basis of analysis during a representative period of the portion of Account 1171, Allowance for doubtful accounts, related to telecommunications billing. [69 FR 12551, Mar. 17, 2004]

Certain Income Accounts