{"data":{"id":"us/47-cfr-36.201","jurisdiction":"us","citation":"47 CFR 36.201","heading":"Section arrangement.","body":"This subpart is arranged in sections as follows:\nGeneral 36.202\nOperating Revenues 36.211\nBasic local services revenue—Account 5000 36.212\nNetwork Access Revenues—Accounts 5081 thru 5083 36.213\nLong Distance Message Revenue—Account 5100 36.214\nMiscellaneous Revenue—Account 5200 36.215\nUncollectible Revenue—Account 5300 36.216\nCertain Income Accounts:\nOther Operating Income and Expenses—Account 7100 36.221\nNonoperating Income and Expenses—Account 7300 36.222\nInterest and Related Items—Account 7500 36.223\nExtraordinary Items—Account 7600 36.224\nIncome Effect of Jurisdictional Ratemaking Differences—Account 7910 36.225","path":["Title 47—Telecommunication","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"],"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":"cc4ac9790b6e3e6b0a153746107cceec1ff3cd3e7c812f26a79d78ba98314d25","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.191","next":"us/47-cfr-36.202"},"notice":"GroundRules: Original legal text. Not legal advice."}