TITLE 47 - TELECOMMUNICATION

CHAPTER I - FEDERAL COMMUNICATIONS COMMISSION

SUBCHAPTER B - COMMON CARRIER SERVICES

PART 32 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES

subpart e - INSTRUCTIONS FOR EXPENSE ACCOUNTS

32.6623 - Customer services.

  (a) This account shall include costs incurred in establishing and servicing customer accounts. This includes: (1) Initiating customer service orders and records; (2) Maintaining and billing customer accounts; (3) Collecting and investigating customer accounts, including collecting revenues, reporting receipts, administering collection treatment, and handling contacts with customers regarding adjustments of bills; (4) Collecting and reporting pay station receipts; and (5) Instructing customers in the use of products and services.

  (b) This account shall also include amounts paid by interexchange carriers or other exchange carriers to another exchange carrier for billing and collection services. Subsidiary record categories shall be maintained in order that the entity may separately report interstate and intrastate amounts. Such subsidiary record categories shall be reported as required by part 43 of this Commission's rules and regulations.

[69 FR 44608, July 27, 2004]