{"data":{"id":"us/47-cfr-36.211","jurisdiction":"us","citation":"47 CFR 36.211","heading":"General.","body":"Operating revenues are included in the following accounts:\nAccount title Account No.\nBasic Local Service Revenue 5000\nNetwork Access Revenues:\nEnd User Revenue 5081\nSwitched Access Revenue 5082\nSpecial Access Revenue 5083\nLong Distance Message Revenue 5100\nMiscellaneous Revenue 5200\nUncollectible Revenue 5300","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":"84ee9dfbf2ddee701db33575db6d8a526141bb3dc2f565d287d2283a8ae0ea4f","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.202","next":"us/47-cfr-36.212"},"notice":"GroundRules: Original legal text. Not legal advice."}