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 Services 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.

                           Operating Revenues