---
kind: "section"
citation: "47 C.F.R. § 32.5280"
title: "47"
number: "32.5280"
heading: "Nonregulated operating revenue."
url: "https://uscodex.org/cfr/47/32.5280"
---

# §32.5280. Nonregulated operating revenue.

- (a) This account shall include revenues derived from a nonregulated activity involving the common or joint use of assets or resources in the provision of regulated and nonregulated products or services.
- (b) This account shall be debited and regulated revenue accounts shall be credited at tariffed rates when tariffed services are provided to nonregulated activities that are accounted for as prescribed in [§ 32.23(c)](/cfr/47/32.23.md?p=c) of this subpart.
- (c) Separate subsidiary record categories shall be maintained for two groups of nonregulated revenue as follows: one subsidiary record for all revenues derived from regulated services treated as nonregulated for federal accounting purposes pursuant to Commission order and the second for all other revenues derived from a nonregulated activity as set forth in [paragraph (a)](#a) of this section.

## Notes

### Amendments

[53 FR 49322, Dec. 7, 1988, as amended at 64 FR 50008, Sept. 15, 1999; 67 FR 5694, Feb. 6, 2002]

### Authority

Authority: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

### Source

Source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

### Amendments

[53 FR 49322, Dec. 7, 1988, as amended at 64 FR 50008, Sept. 15, 1999; 67 FR 5694, Feb. 6, 2002]