Sec.  32.5200   Miscellaneous revenue.

   This account shall include revenue derived from the following sources. For
   Class B companies, this account shall also include revenue of the type and
   character required of Class A companies in Account 5230, Directory revenue.

   (a) Rental or subrental to others of telecommunications plant furnished
   apart from telecommunications services rendered by the company (this revenue
   includes taxes when borne by the lessee). It includes revenue from the rent
   of such items as space in conduit, pole line space for attachments, and any
   allowance  for  return on property used in joint operations and shared
   facilities agreements. The expense of maintaining and operating the rented
   property, including depreciation and insurance, shall be included in the
   appropriate operating expense accounts. Taxes applicable to the rented
   property  shall  be  included  by  the owner of the rented property in
   appropriate tax accounts. When land or buildings are rented on an incidental
   basis for non-telecommunications use, the rental and expenses are included
   in Account 7300, Nonoperating income and expense.

   (b) Services rendered to other companies under a license agreement, general
   services contract, or other arrangement providing for the furnishing of
   general accounting, financial, legal, patent, and other general services
   associated with the provision of regulated telecommunications services. (See
   also Account 5230.)

   (c) The provision, either under tariff or through contractual arrangements,
   of special billing information to customers in the form of magnetic tapes,
   cards or statements. Special billing information provides detail in a format
   and/or at a level of detail not normally provided in the standard billing
   rendered for the regulated telephone services utilized by the customer.

   (d) The performance of customer operations services for others incident to
   the company's regulated telecommunications operations which are not provided
   for elsewhere. (See also  Sec.  Sec. 32.14(e) and 32.4999(e)).

   (e) Contract services (plant maintenance) performed for others incident to
   the company's regulated telecommunications operations. This includes revenue
   from the incidental performance of nontariffed operating and maintenance
   activities for others which are similar in nature to those activities which
   are  performed  by  the  company  in operating and maintaining its own
   telecommunications plant facilities. The records supporting the entries in
   this account shall be maintained with sufficient particularity to identify
   the revenue and associated Plant Specific Operations Expenses related to
   each undertaking. This account does not include revenue related to the
   performance of operation or maintenance activities under a joint operating
   agreement.

   (f)  The  provision  of  billing  and  collection  services  to  other
   telecommunications companies. This includes amounts charged for services
   such  as message recording, billing, collection, billing analysis, and
   billing information services, whether rendered under tariff or contractual
   arrangements.

   (g) Charges and credits resulting from contractual revenue pooling and/or
   sharing agreements for activities included in the miscellaneous revenue
   accounts  only when they are not identifiable by miscellaneous revenue
   account in the settlement process. (See also  Sec. 32.4999(e)). The extent that
   the  charges  and  credits  resulting from a settlement process can be
   identified by miscellaneous revenue accounts they shall be recorded in the
   applicable account.

   (h) The provision of transport and termination of local telecommunications
   traffic pursuant to section 251(c) of the Communications Act and part 51 of
   this chapter.

   (i) The provision of unbundled network elements pursuant to section 251(c)
   of the Communications Act and part 51 of this chapter.

   (j) This account shall also include other incidental regulated revenue such
   as:

   (1) Collection overages (collection shortages shall be charged to Account
   6623, Customer services);

   (2) Unclaimed refunds for telecommunications services when not subject to
   escheats;

   (3) Charges (penalties) imposed by the company for customer checks returned
   for non-payment;

   (4) Discounts allowed customers for prompt payment;

   (5) Late-payment charges;

   (6) Revenue from private mobile telephone services which do not have access
   to the public switched network; and

   (7) Other incidental revenue not provided for elsewhere in other Revenue
   accounts.

   (k) Any definitely known amounts of losses of revenue collections due to
   fire or theft, at customers' coin-box stations, at public or semipublic
   telephone stations, in the possession of collectors en route to collection
   offices, on hand at collection offices, and between collection offices and
   banks shall be charged to Account 6720, General and Administrative.

   [ 69 FR 53650 , Sept. 2, 2004]