Sec.  36.202   General.

   (a) This section sets forth procedures for the apportionment among the
   operations of operating revenues and certain income and expense accounts.

   (b) Except for the Network Access Revenues, subsidiary record categories are
   maintained for all revenue accounts in accordance with the requirements of
   part 32. These subsidiary records identify services for the appropriate
   jurisdiction and will be used in conjunction with apportionment procedures
   stated in this manual.

   [ 52 FR 17299 , May 6, 1987, as amended at  69 FR 12550 , Mar. 17, 2004]

Operating Revenues