§  36.201   Section arrangement.

   (a) This subpart is arranged in sections as follows:
   General 36.202
   Operating Revenues 36.211
   Basic local services revenue--Account 5000 (Class B telephone
   companies); Basic area revenue--Account 5001 (Class A telephone
   companies) 36.212
   Network Access Revenues--Accounts 5081 thru 5083 36.213
   Long Distance Message Revenue--Account 5100 36.214
   Miscellaneous Revenue--Account 5200 36.215
   Uncollectible Revenue--Account 5300 36.216
   Certain Income Accounts:
   Other Operating Income and Expenses--Account 7100 36.221
   Nonoperating Income and Expenses--Account 7300 36.222
   Interest and Related Items--Account 7500 36.223
   Extraordinary Items--Account 7600 36.224
   Income Effect of Jurisdictional Ratemaking Differences--Account 7910
   36.225

   [ 69 FR 12550 , Mar. 17, 2004]