(a) This section sets forth procedures for the apportionment among the operations of operating revenues and certain income and expense accounts.(b) Except for the Network Access Revenues, subsidiary record categories are maintained for all revenue accounts in accordance with the requirements of part 32. These subsidiary records identify services for the appropriate jurisdiction and will be used in conjunction with apportionment procedures stated in this manual.52 FR 17299, May 6, 1987, as amended at 69 FR 12550 , Mar. 17, 2004