§  32.5230   Directory revenue.

   This account shall include revenue derived from alphabetical and
   classified sections of directories and shall also include fees paid by
   other entities for the right to publish the company's directories.
   Items to be included are:

   (a) All revenue derived from the classified section of the directories;

   (b) Revenue from the sale of new telephone directories whether they are
   the company's own directories or directories purchased from others.
   This shall also include revenue from the sale of specially bound
   telephone directories and special telephone directory covers;

   (c) Amounts charged for additional and boldface listings, marginal
   displays, inserts, and other advertisements in the alphabetical section
   of the company's telephone directories; and

   (d) Charges for unlisted and non-published telephone numbers.

   [ 69 FR 44607 , July 27, 2004]