47 CFR § (ID2011931038) - § 36.216 Uncollectible revenue—Account 5300.
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§ 36.216 Uncollectible revenue—Account 5300.
The amounts in this account are apportioned among the operations on the basis of analysis during a representative period of the portion of Account 1171, Allowance for doubtful accounts, related to telecommunications billing.
[69 FR 12551, Mar. 17, 2004]