---
kind: "section"
citation: "47 C.F.R. § 36.202"
title: "47"
number: "36.202"
heading: "General."
url: "https://uscodex.org/cfr/47/36.202"
---

# §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](/cfr/47/part32.md). These subsidiary records identify services for the appropriate jurisdiction and will be used in conjunction with apportionment procedures stated in this manual.

## Notes

### Amendments

[52 FR 17299, May 6, 1987, as amended at 69 FR 12550, Mar. 17, 2004]

### Authority

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.

### Source

Source: 52 FR 17229, May 6, 1987, unless otherwise noted.

### Amendments

[52 FR 17299, May 6, 1987, as amended at 69 FR 12550, Mar. 17, 2004]