§  32.5083   Special access revenue.

   (a) This account shall include all federally and state tariffed charges
   assessed for other than end user or switched access charges referred to
   in Account 5081, End user revenue, and Account 5082, Switched access
   revenue.

   (b) Subsidiary record categories shall be maintained in order that the
   company may separately report the amounts contained herein that relate
   to recurring charges, nonrecurring charges and surcharges. The
   subsidiary records shall also separately show the federal and state
   tariffed charges. Such subsidiary record categories shall be reported
   as required by part 43 of this chapter.

   [ 67 FR 5692 , Feb. 6, 2002]