Sec. 32.5280  Nonregulated operating revenue.

    (a) This account shall include revenues derived from a nonregulated 
activity involving the common or joint use of assets or resources in the 
provision of regulated and nonregulated products or services, which are 
not provided for elsewhere in this system of accounts.
    (b) This account shall be debited and regulated revenue accounts 
shall be credited at tariffed rates when tariffed services are provided 
to nonregulated activities that are accounted for as prescribed in 
Sec. 32.23(c) of this subpart.
    (c) Separate subsidiary record categories shall be maintained for 
each nonregulated revenue item recorded in this account.
[ 53 FR 49322 , Dec. 7, 1988]