Sec. 32.5082  Switched access revenue.

    (a) This account shall consist of federally tariffed charges 
assessed to interexchange carriers for access to local exchange 
facilities.
    (b) Subsidiary record categories shall be maintained in order that 
the company may separately report the amounts contained herein that 
relate to limited pay telephone, carrier common line, line termination, 
local switching, intercept, information, common transport and dedicated 
transport. Such subsidiary record categories shall be reported as 
required by part 43 of

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this Commission's Rules and Regulations.