{"data":{"id":"us/47-cfr-36.216","jurisdiction":"us","citation":"47 CFR 36.216","heading":"Uncollectible revenue—Account 5300.","body":"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.","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":"09eaa4f96c5ac18662538fc8a1fc16480b930919e8155ef859ec8a4af0882695","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.215","next":"us/47-cfr-36.221"},"notice":"GroundRules: Original legal text. Not legal advice."}