U.S. Code of Federal Regulations

Regulations most recently checked for updates: Sep 16, 2025

All TitlesTitle 47Chapter IPart 36Subpart C - Subpart C—Operating Revenues and Certain Income Accounts

GENERAL
§ 36.201 - Section arrangement.
§ 36.202 - General.

OPERATING REVENUES
§ 36.211 - General.
§ 36.212 - Basic local services revenue—Account 5000.
§ 36.213 - Network access services revenues.
§ 36.214 - Long distance message revenue—Account 5100.
§ 36.215 - Miscellaneous revenue—Account 5200.
§ 36.216 - Uncollectible revenue—Account 5300.

CERTAIN INCOME ACCOUNTS
§ 36.221 - Other operating income and expenses—Account 7100.
§ 36.222 - Nonoperating income and expenses—Account 7300.
§ 36.223 - Interest and related items—Account 7500.
§ 36.224 - Extraordinary items—Account 7600.
§ 36.225 - Income effect of jurisdictional ratemaking differences—Account 7910.
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