Sec. 36.214  Long distance message revenue-- Account 5100.

    (a) Wideband message service and TWX revenues from monthly and 
miscellaneous charges, service connections, move and change charges, are 
apportioned between state and interstate operations on the basis of the 
relative number of minutes-of-use in the study area.
    (b) Long Distance private line service revenues from broadcast 
program transmission audio services and broadcast program transmission 
video services are assigned to the interstate operation.
    (c) All other revenues in this account are directly assigned based 
on their subsidiary record categories or on the basis of analysis and 
studies.

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