Code of Federal Regulations · Section
§ 36.216 — Uncollectible Revenue—Account 5300
47 C.F.R. § 36.216
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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.
Authorizing Statute
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Purposes of chapter; Federal Communications Commission created47 U.S.C. § 151