§36.221. Other operating income and expenses—Account 7100.
47 C.F.R. § 36.221
Amounts relating to translation in foreign exchange differentials are assigned to the interstate operations.
All other amounts are apportioned based on Telecommunications Plant in Service, Account 2001, if plant related, or on the nature of the item reflected in the account, if not plant related.
Notes, amendments, and revision history
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.