47 CFR 36.221
§ 36.221 Other operating income and expenses—Account 7100.
United States · 47 CFR — Telecommunication · Status: effective
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- Citation
- 47 CFR 36.221, § 36.221 Other operating income and expenses—Account 7100, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235461
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Full text
(a) Amounts relating to translation in foreign exchange differentials are assigned to the interstate operations.
(b) 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.