47 C.F.R. § 69.407 Revenue accounting expenses in Account 6620.
Title 47 - Telecommunication
(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: Telecommunication
PART 69—ACCESS CHARGES
Subpart E—Apportionment of Expenses
§ 69.407 Revenue accounting expenses in Account 6620.
