{"data":{"id":"us/47-cfr-32.6999","jurisdiction":"us","citation":"47 CFR 32.6999","heading":"General.","body":"(a) Structure of the other income accounts. The other income accounts are designed to reflect both operating and nonoperating income items including taxes, extraordinary items and other income and expense items not properly included elsewhere.\n(b) Other income accounts listing.\nAccount title\nOther operating income and expense:\nOther operating income and expense 7100\nOperating taxes:\nOperating taxes 7200\nNonoperating income and expense:\nNonoperating income and expense 7300\nNonoperating taxes:\nNonoperating taxes 7400\nInterest and related items:\nInterest and related items 7500\nExtraordinary items 7600\nJurisdictional differences and non-regulated income items:\nIncome effect of jurisdictional ratemaking difference—net 7910\nNonregulated net income 7990","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart F—Instructions For Other Income Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"f394bbfac221456e3066086b5f6d48c04ff146fe9175f91bdb87248ab4207584","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6790","next":"us/47-cfr-32.7100"},"notice":"GroundRules: Original legal text. Not legal advice."}