{"data":{"id":"us/47-cfr-36.224","jurisdiction":"us","citation":"47 CFR 36.224","heading":"Extraordinary items—Account 7600.","body":"(a) Amounts in this account of an operating nature are apportioned on a basis consistent with the nature of these items.","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":"3d11900498ec5e605885404b4039a84682ad3227271bd8d50272845e61a1dff9","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-36.223","next":"us/47-cfr-36.225"},"notice":"GroundRules: Original legal text. Not legal advice."}