47 CFR § 36.201 - Section arrangement.

---
identifier: "/us/cfr/t47/s36.201"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 36.201 - Section arrangement."
title_number: 47
title_name: "Telecommunication"
section_number: "36.201"
section_name: "Section arrangement."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "36"
part_name: "JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted."
regulatory_source: "52 FR 17229, May 6, 1987, unless otherwise noted."
cfr_part: "36"
---


# 36.201 Section arrangement.

This subpart is arranged in sections as follows:

|  |  |
| --- | --- |
| General | 36.202 |
| Operating Revenues | 36.211 |
| Basic local services revenue—Account 5000 | 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, as amended at 83 FR 63585, Dec. 11, 2018]