FCC 36.378 Revised as of December 4, 2012
Goto Year:2011 |
§ 36.378 Category 2—Customer services (revenue accounting).
(a) The Revenue Accounting proportion of Account 6620 expenses comprise
the salaries and other expenses in Account 6620 directly assignable or
allocable to the billing of customers and the accounting for revenues,
including the supervision of such work.
(b) Revenue Accounting expenses for the study area are separated on the
basis of a Job Function analysis into three main classifications:
Message processing expense, other billing and collecting expense, and
carrier access charge billing and collecting expense.
(1) Effective July 1, 2001 through June 30, 2014, study areas subject
to price cap regulation, pursuant to § 61.41 of this chapter, shall
assign the balance of Account 6620-Services to the classifications, as
specified in § 36.378(b), based on the relative percentage assignment
of the balance of Account 6620 to those classifications during the
twelve month period ending December 31, 2000.
(c) The term “ticket” denotes either a ticket prepared manually by an
operator or the mechanized equivalent of such a ticket processed by the
revenue accounting office.
[ 52 FR 17229 , May 6, 1987, as amended at 66 FR 33208 , June 21, 2001; 75 FR 30301 , June 1, 2010; 76 FR 30841 , May 27, 2011]
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