§  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]

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Operating Revenues

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