Goto Section: 32.5100 | 32.5230 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.5200 Miscellaneous revenue.
This account shall include revenue derived from the following sources,
as well as revenue of the type and character detailed in Account 5230,
(a) Rental or subrental to others of telecommunications plant furnished
apart from telecommunications services rendered by the company (this
revenue includes taxes when borne by the lessee). It includes revenue
from the rent of such items as space in conduit, pole line space for
attachments, and any allowance for return on property used in joint
operations and shared facilities agreements. The expense of maintaining
and operating the rented property, including depreciation and
insurance, shall be included in the appropriate operating expense
accounts. Taxes applicable to the rented property shall be included by
the owner of the rented property in appropriate tax accounts. When land
or buildings are rented on an incidental basis for
non-telecommunications use, the rental and expenses are included in
Account 7300, Nonoperating income and expense.
(b) Services rendered to other companies under a license agreement,
general services contract, or other arrangement providing for the
furnishing of general accounting, financial, legal, patent, and other
general services associated with the provision of regulated
telecommunications services. (See also Account 5230.)
(c) The provision, either under tariff or through contractual
arrangements, of special billing information to customers in the form
of magnetic tapes, cards or statements. Special billing information
provides detail in a format and/or at a level of detail not normally
provided in the standard billing rendered for the regulated telephone
services utilized by the customer.
(d) The performance of customer operations services for others incident
to the company's regulated telecommunications operations which are not
provided for elsewhere. (See also § § 32.14(e) and 32.4999(e)).
(e) Contract services (plant maintenance) performed for others incident
to the company's regulated telecommunications operations. This includes
revenue from the incidental performance of nontariffed operating and
maintenance activities for others which are similar in nature to those
activities which are performed by the company in operating and
maintaining its own telecommunications plant facilities. The records
supporting the entries in this account shall be maintained with
sufficient particularity to identify the revenue and associated Plant
Specific Operations Expenses related to each undertaking. This account
does not include revenue related to the performance of operation or
maintenance activities under a joint operating agreement.
(f) The provision of billing and collection services to other
telecommunications companies. This includes amounts charged for
services such as message recording, billing, collection, billing
analysis, and billing information services, whether rendered under
tariff or contractual arrangements.
(g) Charges and credits resulting from contractual revenue pooling
and/or sharing agreements for activities included in the miscellaneous
revenue accounts only when they are not identifiable by miscellaneous
revenue account in the settlement process. (See also § 32.4999(e)). The
extent that the charges and credits resulting from a settlement process
can be identified by miscellaneous revenue accounts they shall be
recorded in the applicable account.
(h) The provision of transport and termination of local
telecommunications traffic pursuant to section 251(c) of the
Communications Act and part 51 of this chapter.
(i) The provision of unbundled network elements pursuant to section
251(c) of the Communications Act and part 51 of this chapter.
(j) This account shall also include other incidental regulated revenue
(1) Collection overages (collection shortages shall be charged to
Account 6623, Customer services);
(2) Unclaimed refunds for telecommunications services when not subject
(3) Charges (penalties) imposed by the company for customer checks
returned for non-payment;
(4) Discounts allowed customers for prompt payment;
(5) Late-payment charges;
(6) Revenue from private mobile telephone services which do not have
access to the public switched network; and
(7) Other incidental revenue not provided for elsewhere in other
(k) Any definitely known amounts of losses of revenue collections due
to fire or theft, at customers' coin-box stations, at public or
semipublic telephone stations, in the possession of collectors en route
to collection offices, on hand at collection offices, and between
collection offices and banks shall be charged to Account 6720, General
[ 69 FR 53650 , Sept. 2, 2004, as amended at 82 FR 20842 , May 4, 2017]
Goto Section: 32.5100 | 32.5230
Goto Year: 2020 |
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