47 C.F.R. § 36.381 Carrier access charge billing and collecting expense.
Title 47 - Telecommunication
(a) This classification includes the revenue accounting functions associated with the billing and collecting of access charges to interexchange carriers. (b) Of access charges other than end user common line access charges are assessed for the origination or termination of intrastate services in a particular state, one-half of such expense shall be apportioned to interstate operations. If no such access charges are assessed in a particular state, all such expense shall be assigned to interstate operations. (c) Effective July 1, 2001, through June 30, 2006, study areas subject to price cap regulation, pursuant to §61.41 of this chapter, shall assign the balance of Account 6620–Services to the Carrier access charge billing and collecting expense classification based on the relative percentage assignment of the balance of Account 6620 to that classification during the twelve month period ending December 31, 2000. (d) Effective July 1, 2001, through June 30, 2006, all study areas shall apportion Carrier access charge billing and collecting expense among the jurisdictions using the allocation factor, pursuant to §36.381(b), for the twelve-month period ending December 31, 2000. [52 FR 17229, May 6, 1987, as amended at 66 FR 33208, June 21, 2001]
Title 47: Telecommunication
PART 36—JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES
Subpart D—Operating Expenses and Taxes
Customer Operations Expenses
§ 36.381 Carrier access charge billing and collecting expense.
