Sec. 36.201  Section arrangement.

    (a) This subpart is arranged in sections as follows:

                                                                        
                                                                        
                                                                        
General....................................  36.202                     
Operating Revenues:........................  36.211                     
  Basic Local Service Revenue--Account 5000  36.212                     
  Network Access Services Revenues--         36.213                     
   Accounts 5080 thru 5084.                                             
  Long Distance Message Revenue--Account     36.214                     
   5100.                                                                

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  Miscellanous Revenue--Account 5200.......  36.215                     
  Uncollectible Revenue--Account 5300......  36.216                     
Certain Income Accounts:                                                
  Other Operating Income and Expenses--      36.221                     
   Account 7100.                                                        
  Nonoperating Income and Expenses--Account  36.222                     
   7300.                                                                
  Interest and Related Items--Account 7500.  36.223                     
  Extraordinary Items--Account 7600........  36.224                     
  Income Effect of Jurisdictional            36.225                     
   Ratemaking Differences--Accounts 7910.                               
                                                                        

[ 52 FR 17299 , May 6, 1987, as amended at  53 FR 33012 , Aug. 29, 1988]