§ 69.407Revenue accounting expenses in Account 6620.
(a) Revenue accounting expenses that are attributable to End User Common Line access billings shall be assigned to the Common Line element.
(b) Revenue Accounting Expenses that are attributable to carrier's carrier access billing and collecting expense shall be apportioned among all carrier's carrier access elements except the Common Line element. Such expenses shall be apportioned in the same proportion as the combined investment in COE, C&WF and IOT apportioned to those elements.
(c) Revenue Accounting Expenses allocated to the interstate jurisdiction that are attributable to the provision of billing name and address information shall be assigned to the Billing Name and Address element.
(d) All other Revenue Accounting Expenses shall be assigned to the billing and collection category.
[52 FR 37313, Oct. 6, 1987, as amended at 58 FR 65671, Dec. 16, 1993]
Title 47 published on 2013-10-01
The following are only the Rules published in the Federal Register after the published date of Title 47.
For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.