47 C.F.R. § 32.5082 Switched access revenue.
Title 47 - Telecommunication
(a) This account shall consist of federally and state tariffed charges assessed to interexchange carriers for access to local exchange facilities. (b) Subsidiary record categories shall be maintained in order that the company may separately report the amounts contained herein that relate to limited pay telephone, carrier common line, line termination, local switching, intercept, information, common transport and dedicated transport. The subsidiary records shall also separately show the federal and state tariffed charges. Such subsidiary record categories shall be reported as required by part 43 of this chapter. [67 FR 5692, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart D—Instructions For Revenue Accounts
§ 32.5082 Switched access revenue.
