Text
Title 47: Telecommunication
CHAPTER I: FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
SUBCHAPTER B: COMMON CARRIER SERVICES
PART 36: JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1
Subpart D: Operating Expenses and Taxes
: Customer Operations Expenses
36.380 - Other billing and collecting expense.
(a) This classification includes the salary expense, including supervision, general accounting administrative, and miscellaneous expense, associated with the preparation of customer bills other than carrier access charge bills and with other revenue accounting functions not covered in ? 36.379. Included in this classification are the expenses incurred in the preparation of monthly bills, initial and final bills, the application of service orders to billing records (establishing, changing, or discontinuing customers' accounts), station statistical work, controlling record work and the preparation of revenue reports.
(b) Local exchange carriers that bill or collect from end users on behalf of interexchange carriers shall allocate one third of the expenses assigned this classification to the interstate jurisdiction, and two thirds of the expenses assigned this classification to the state jurisdiction.
(c) Local exchange carriers that do not bill or collect from end users on behalf of interexchange carriers shall allocate five percent of the expenses assigned this classification to the interstate jurisdiction, and ninety-five percent of the expenses assigned this classification to the state jurisdiction.
(d) Effective July 1, 2001 through June 30, 2011, study areas subject to price cap regulation, pursuant to ? 61.41 of this chapter, shall assign the balance of Account 6620-Services to the Other billing and collecting expense classification based on the relative percentage assignment of the balance of Account 6620 to those subcategory during the twelve month period ending December 31, 2000.
(e) Effective July 1, 2001 through June 30, 2011, all study areas shall apportion Other billing and collecting expense among the jurisdictions using the allocation factor utilized, pursuant to ?? 36.380(b) or 36.380(c), for the twelve month period ending December 31, 2000.
[53 FR 33011, Aug. 29, 1988, as amended at 62 FR 15416, Apr. 1, 1997; 66 FR 33208, June 21, 2001; 75 FR 30301, June 1, 2010]
Sponsored links
