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 telephone companies);
   Basic area revenue—Account 5001 (Class A telephone companies) 36.212
   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 Differences—Account 7910 36.225

   [ 69 FR 12550 , Mar. 17, 2004]