Goto Section: 36.377 | 36.379 | Table of Contents
FCC 36.378
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 36.378 Category 2—Customer services (revenue accounting).
(a) The Revenue Accounting proportion of Account 6620 expenses comprise the
salaries and other expenses in Account 6620 directly assignable or allocable
to the billing of customers and the accounting for revenues, including the
supervision of such work.
(b) Revenue Accounting expenses for the study area are separated on the
basis of a Job Function analysis into three main classifications: Message
processing expense, other billing and collecting expense, and carrier access
charge billing and collecting expense.
(1) Effective July 1, 2001, through June 30, 2017, study areas subject to
price cap regulation, pursuant to § 61.41 of this chapter, shall assign the
balance of Account 6620-Services to the classifications, as specified in
paragraph (b) of this section, based on the relative percentage assignment
of the balance of Account 6620 to those classifications during the twelve
month period ending December 31, 2000.
(2) [Reserved]
(c) The term “ticket” denotes either a ticket prepared manually by an
operator or the mechanized equivalent of such a ticket processed by the
revenue accounting office.
[ 52 FR 17229 , May 6, 1987, as amended at 66 FR 33208 , June 21, 2001; 75 FR 30301 , June 1, 2010; 76 FR 30841 , May 27, 2011; 79 FR 36239 , June 26, 2014]
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Goto Section: 36.377 | 36.379
Goto Year: 2014 |
2016
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