Goto Section: 36.374 | 36.376 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 36.375 Published directory listing.
(a) This classification includes expenses for preparing or purchasing,
compiling and disseminating directory listings.
(b) Published directory expense is assigned as follows:
(1) Classified directory expense and all expense of soliciting
advertising is assigned to the exchange operation.
(2) The expense of alphabetical and street address directories and
traffic information records is apportioned among the operations on the
basis of the relative number of study area subscriber line
minutes-of-use applicable to each operation.
(3) The expense associated with directories and traffic information
records prepared for one locality and used in another locality is known
as “foreign directories expense.” Such expense is assigned to the
appropriate operation on the basis of the location of the point where
used with respect to the locality for which the directories and records
(4) Effective July 1, 2001, through December 31, 2024, 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 paragraphs (b)(1) through (3) of this
section, based on the relative percentage assignment of the balance of
Account 6620 to these classifications during the twelve-month period
ending December 31, 2000.
(5) Effective July 1, 2001, through December 31, 2024, all study areas
shall apportion Published directory listing expenses using the
underlying relative use measurements, as specified in paragraphs (b)(1)
through (3) of this section, during the twelve-month period ending
December 31, 2000. Direct assignment of any Publishing directory
listing expense to the jurisdictions shall be updated annually.
[ 52 FR 17229 , May 6, 1987, as amended at 66 FR 33207 , June 21, 2001; 71 FR 65746 , Nov. 9, 2006; 75 FR 30301 , June 1, 2010; 76 FR 30841 , May 27,
2011; 79 FR 36238 , June 26, 2014; 83 FR 63587 , Dec. 11, 2018]
Goto Section: 36.374 | 36.376
Goto Year: 2020 |
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