Sec.  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            36.212
     telephone companies); Basic area revenue_Account 5001
     (Class A telephone companies)...........................
    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                    36.225
     Differences_Account 7910................................


   [ 69 FR 12550 , Mar. 17, 2004]