Title 47

SECTION 36.221

36.221 Other operating income and expenses - Account 7100.

§ 36.221 Other operating income and expenses - Account 7100.

(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.