Sec.  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  Sec. 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, 2006, study areas subject to
   price cap regulation, pursuant to  Sec. 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, 2006, all study areas shall
   apportion Other billing and collecting expense among the jurisdictions using
   the allocation factor utilized, pursuant to  Sec.  Sec. 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]